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个税计算不求人：常用公式大全一网打尽

Excel技巧

个税计算公式大全

今天给大家分享几个和个税有关的计算公式，收藏一下吧，说不定哪天就会用到。到时候，把公式中的单元格地址换成你的数据所在单元格，别的不用管它，直接套用即可。

一、计算个人所得税

公式一

=ROUND(MAX((A3-3500)*0.1*{0.03,0.10,0.20,0.25,0.30,0.35,0.45}*{0,1500,4500,9000,35000,55000,80000},0),2)

参数说明：

  • A3：应纳税所得额（元）

  • 3500：个税起征点（元）

  • 0.1*{0.03,0.10,0.20,0.25,0.30,0.35,0.45}：各税率档的税率

  • 0,1500,4500,9000,35000,55000,80000}：各税率档的应纳税所得额下限（元）

计算示例：

应纳税所得额为40000元，则个人所得税为：

=ROUND(MAX((40000-3500)*0.1*{0.03,0.10,0.20,0.25,0.30,0.35,0.45}*{0,1500,4500,9000,35000,55000,80000},0),2)

=ROUND(MAX((36500)*0.1*{0.03,0.10,0.20,0.25,0.30,0.35,0.45}*{0,1500,4500,9000,35000,55000,80000},0),2)

=ROUND(MAX((36500)*0.1*{0.03,0.10,0.20,0.25,0.30,0.35,0.45}*{0,1500,4500,9000,35000,55000,80000},0),2)

=ROUND(MAX((36500)*{0.03,0.10,0.20,0.25,0.30,0.35,0.45},0),2)

=ROUND(MAX({1095,3650,7300,9125,10950,12775,16425},0),2)

=16425

因此，个人所得税为16425元。

公式二

=IF(A3<=3500,0,IF(A3<=15000,A3*0.03-0,IF(A3<=45000,A3*0.1-150,IF(A3<=90000,A3*0.2-1500,IF(A3<=350000,A3*0.25-4500,IF(A3<=550000,A3*0.30-13500,IF(A3<=800000,A3*0.35-28500,A3*0.45-58500)))))))

参数说明：

  • A3：应纳税所得额（元）

  • 3500：个税起征点（元）

计算示例：

应纳税所得额为40000元，则个人所得税为：

=IF(40000<=3500,0,IF(40000<=15000,40000*0.03-0,IF(40000<=45000,40000*0.1-150,IF(40000<=90000,40000*0.2-1500,IF(40000<=350000,40000*0.25-4500,IF(40000<=550000,40000*0.30-13500,IF(40000<=800000,40000*0.35-28500,40000*0.45-58500))))))))

=IF(40000<=3500,0,IF(40000<=15000,1200-0,IF(40000<=45000,4000-150,IF(40000<=90000,8000-1500,IF(40000<=350000,10000-4500,IF(40000<=550000,12000-13500,IF(40000<=800000,14000-28500,18000-58500)))))))

=IF(40000<=3500,0,IF(40000<=15000,1200-0,IF(40000<=45000,4000-150,IF(40000<=90000,8000-1500,IF(40000<=350000,10000-4500,IF(40000<=550000,12000-13500,IF(40000<=800000,14000-28500,18000-58500)))))))

=IF(40000<=3500,0,IF(40000<=15000,1200-0,IF(40000<=45000,4000-150,IF(40000<=90000,8000-1500,IF(40000<=350000,10000-4500,IF(40000<=550000,12000-13500,IF(40000<=800000,14000-28500,18000-58500)))))))

=IF(40000<=3500,0,IF(40000<=15000,1200-0,IF(40000<=45000,4000-150,IF(40000<=90000,8000-1500,IF(40000<=350000,10000-4500,IF