根据2018年新实施的税法,新个税的起征点是5000元,超过5000元后实行阶梯税率,公式=IF(A2="","",IF((A2-5000*3%)/97%<=5000,"未达起征点,不上税,还是"&A2&"元",IF((A2-5000*3%)/97%-5000<="3000",(A2-5000*3%)/97%,IF(AND((A2-5000*3%)/97%-5000>"3000",(A2-5000*3%)/97%-5000<="12000"),(A2-5000*3%)/97%,IF(AND((A2-5000*3%)/97%-5000>"12000",(A2-5000*3%)/97%-5000<="25000"),(A2-5000*3%)/97%,IF(AND((A2-5000*3%)/97%-5000>"25000",(A2-5000*3%)/97%-5000<="35000"),(A2-5000*3%)/97%,IF(AND((A2-5000*3%)/97%-5000>"35000",(A2-5000*3%)/97%-5000<="55000"),(A2-5000*3%)/97%,IF(AND((A2-5000*3%)/97%-5000>"55000",(A2-5000*3%)/97%-5000<="80000"),(A2-5000*3%)/97%,IF((A2-5000*3%)/97%-5000>"80000",(A2-5000*3%)/97%)))))))))
拖动填充柄下拉公式即可。(公式中A2假设为第一个实发年终奖所在单元格,你可根据你的实际情况作自行修改) 如图:
追问谢谢,但是我用你的公式套进去出现下面这个提示,麻烦再指教
追答这个条件判断公式有问题,帮你重新写了一个,精简了下,公式=ROUND(MAX((A1-5000-{0,0,210,1410,2660,4410,7160,15160})/(1-{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}))+5000,2)
(说明:A1为实发年终奖所在单元格,你可根据实际情况自行修改。)
我用了一下,貌似这个是适合月工资的,因为年终奖是/12去找税率的,不需要-5000
追答年终奖难道不是一次性发吗