新版个税计税分档、速算扣除数及计算公式(excel)

旧版起征点：3800
旧版税率及速算扣除数：
1.1501-4500 10% -105
2.4501-9000 20% -555
3.9001-35000 25% -1005
4.35001-55000 30% -2755
5.55001-80000 35% -5505
6.0-1501 3% -0
旧版计算公式：
=ROUND(IF(AND((AK4-3800)>1500,(AK4-3800)<4501),(AK4-3800)*0.1-105,IF(AND((AK4-3800)>4500,(AK4-3800)<9001),(AK4-3800)*0.2-555,IF(AND((AK4-3800)>9000,(AK4-3800)<35001),(AK4-3800)*0.25-1005,IF(AND((AK4-3800)>35000,(AK4-3500)<55001),(AK4-3800)*0.3-2755,IF(AND((AK4-3800)>55000,(AK4-3800)<80001),(AK4-3800)*0.35-5505,IF(AND((AK4-3800)>0,(AK4-3800)<1501),(AK4-3800)*0.03,0)))))),2)


新版起征点：5000
新版税率及速算扣除数：
1.3000-12000 10% -210
2.12001-25000 20% -1410
3.25001-35000 25% -2660
4.35001-55000 30% -4410
5.55001-80000 35% -7160
6.0-3001 3% -0
新版计算公式：
=ROUND(IF(AND((AK4-5000)>3000,(AK4-5000)<12001),(AK4-5000)*0.1-210,IF(AND((AK4-5000)>12000,(AK4-5000)<25001),(AK4-5000)*0.2-1410,IF(AND((AK4-5000)>25000,(AK4-5000)<35001),(AK4-5000)*0.25-2660,IF(AND((AK4-5000)>35000,(AK4-5000)<55001),(AK4-5000)*0.3-4410,IF(AND((AK4-5000)>55000,(AK4-5000)<80001),(AK4-5000)*0.35-7160,IF(AND((AK4-5000)>0,(AK4-5000)<3001),(AK4-5000)*0.03,0)))))),2)