=IF(A1>300000,19550+(A1-300000)*0.09,IF(A1>200000,11550+(A1-200000)*0.08,IF(A1>100000,4550+(A1-100000)*0.07,IF(A1>75000,3050+(A1-75000)*0.06,IF(A1>55000,1950+(A1-55000)*0.055,IF(A1>35000,1050+(A1-35000)*0.045,IF(A1>0,A1*0.03)))))))
公式写的我好无聊啊-.-//
这是典型的阶梯计算法,跟个税计算方法一样,只是速算系数不一样而已,下面给出速算系数及公式,如下图:
B2公式:
=ROUND(MAX(A2*{3,4.5,5.5,6,7,8,9}%-{0,21,43,58,98,178,298}*25),2)
下拉填充
B1=SUM(TEXT(A1%%-{0,3.5,5.5,7.5,10,20,30},"[<0]\0")*{3,1.5,1,0.5,1,1,1})/1%
同时按Ctrl+Shift+Enter三键输入数组公式
公式:(给的数据第二段应该为3.5到5.5,笔误?)
=SUMPRODUCT(TEXT(A1-{0,3.5,5.5,7.5,10,20,30},0.00;\0)*{3,1.5,1,1,1,1,1}%)