新个人所得税EXCEL计算公式以及税后工资反算税前工资公式

057超过80000元的部分4513505二、公式各个变量定义税前工资(Pre-taxwages):Pt税金(Taxes):T税后工资(After-taxwages):At起征点(Taxthreshold):Tt(2011年9月1日后为3500元)税率(Taxrate):Tr速算扣除数(Quickdeduction)Q社保和住房公积金(SocialSecurityAndHousingFund):S&H三、新个税公式3.1公式MAX((Pt-S&H-Tt)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,105,555,1005,2755,5505,13505})3.2应用实例截图本实例的公式中Pt=A2,S&H=B2,Tt=3500四、新个税反算税前工资4.1公式MAX((At-S&H-Tt-{0,0,105,555,1005,2755,5505,13505})/(1-{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}))+S&H+Tt4.2应用实例截图本实例的公式中At=D2,S&H=B2,Tt=3500此公式文字描述为:税前工资=(税后工资-起征点-社保公积金-速算扣除数)/(1-税率)+起征点+社保公积金其中“社保公积金”是指社保和住房公积金个人缴费部分总和。把通过EXCEL函数计算的Q和(1-Tr)即:MAX((-{0,0,105,555,1005,2755,5505,13505})/(1-{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}))代入公式4后得到反算税前工资的EXCEL公式即:MAX((At-S&H-Tt-{0,0,105,555,1005,2755,5505,13505})/(1-{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}))+S&H+Tt(end)