第1个回答 推荐于2020-12-24
假设M5为应纳税所得额,即税前工资-税前扣除项-3500后的金额,N5为税率,O5为应交税金,那么:
N5可以编写如下公式:=IF(M5>80000,"45%",IF(M5>55000,"35%",IF(M5>35000,"30",IF(M5>9000,"25%",IF(M5>4500,"20%",IF(M5>1500,"10%",IF(M5>0,3%,IF(M5<=0,"0%"))))))))
O5可以编写如下公式:=IF(M5>80000,M5*0.45-13505,IF(M5>55000,M5*0.35-5505,IF(M5>35000,M5*0.3-2755,IF(M5>9000,M5*0.25-1005,IF(M5>4500,M5*0.2-555,IF(M5>1500,M5*0.1-105,IF(M5>0,M5*0.03,IF(M5<=0,M5*0))))))))本回答被网友采纳