=ROUND(MAX((C1-起征点-25*{0,0,1,5,15,55,135,255,415,615})/(1-0.05*{0,1,2,3,4,5,6,7,8,9}))+起征点,2)
不用那么复杂,我这有两个用 vb 写的小函数,根据应税收入计算所得税,还有根据所得税反算应税收入。QQ或邮件?
=IF(H9<=0,"",IF(H9-2000<=475,((H9-2000-0)/(1-0.05)+2000),IF(H9-2000<=1825,((H9-2000-25)/(1-0.1)+2000),IF(H9-2000<=4375,((H9-2000-125)/(1-0.15)+2000),IF(H9-2000<=16375,((H9-2000-375)/(1-0.2)+2000),IF(H9-2000<=31375,((H9-2000-1375)/(1-0.25)+2000),IF(H9<=45375,((H9-2000-3375)/(1-0.3)+2000),0)))))))
+IF(H9<=45375,0,IF(H9-2000<=58375,((H9-2000-6375)/(1-0.35)+2000)))
10