用wps表格,点击“插入”-》“函数”-》“常用公式”:点击“插入公式”钮即可,其中:
2012版,新老个税均有;
2010sp1版,仅有老个税。
以老个税公式为例
=ROUND(MAX(((输入数值)-2000)*{0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45}-{0,25,125,375,1375,3375,6375,10375,15375},0),2)
(输入数值)-2000,将“输入数值”应改成你输入计税工资(已扣除三金一险)的单元格位置,2000指税前扣除额,新版个税因为3500;
{0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45},是老个税税率表,用新个税税率代替即可;
{0,25,125,375,1375,3375,6375,10375,15375},是老个税速算扣除数,用新个税速算扣除数替换即可。
同样方式,你还可以将它变通用于销售提成等计算场合。