第1个回答 2010-07-21
各税率速算表(A应税金额,B所得税):
A<=500 B=A*0.05
A<=2000 B=A*0.1-25
A<=5000 B=A*0.15-125
A<=20000 B=A*0.2-375
A<=40000 B=A*0.25-1375
A<=60000 B=A*0.3-3375
A<=80000 B=A*0.35-6375
A<=100000 B=A*0.4-10375
A>100000 B=A*0.45-15375
=MAX((A1-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135,255,415,615},0)