中国地区的个人所得税计算
示例
b=2000 //扣税基数
p=6000 //税前工资
s=756 //四金费用
x=p-s-b //查找税率表的值
r1=if((x>0)and(x<=500),0.05,0)
r2=if((x>500)and(x<=2000),0.1,0)
r3=if((x>2000)and(x<=5000),0.15,0)
r4=if((x>5000)and(x<=20000),0.2,0)
r5=if((x>20000)and(x<=40000),0.25,0)
r6=if((x>40000)and(x<=60000),0.3,0)
r7=if((x>60000)and(x<=80000),0.35,0)
r8=if((x>80000)and(x<=100000),0.4,0)
r9=if(x>1000000,0.45,0)
r=max(r1,r2,r3,r4,r5,r6,r7,r8,r9) //缴税税率
d1=if((x>0)and(x<=500),0,0)
d2=if((x>500)and(x<=2000),25,0)
d3=if((x>2000)and(x<=5000),125,0)
d4=if((x>5000)and(x<=20000),375,0)
d5=if((x>20000)and(x<=40000),1375,0)
d6=if((x>40000)and(x<=60000),3375,0)
d7=if((x>60000)and(x<=80000),6375,0)
d8=if((x>80000)and(x<=100000),10375,0)
d9=if(x>1000000,15375,0)
d=max(d1,d2,d3,d4,d5,d6,d7,d8,d9) //速算扣除数
t=x*r-d //纳税额
p-s-t //税后实发
b:扣税基数
p:税前工资
s:四金费用
x=p-s-b :查找税率表的值
r:缴税税率
d:速算扣除数
t=x*r-d:纳税额
p-s-t:税后实发
示例
注解

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