个人工资薪金所得为2000元(起征点为850元)时的应纳个人所得税税额

sin_g_y8888

Function Grsds(bsc As Double, mysala As Double) As Double
    'bsc为起征点加上允许税前扣除的合理费用,mysala为工资薪金所得
    On Error GoTo Grsds_err
    Select Case mysala
        Case Is <= bsc
            Grsds = 0
        Case Is <= bsc + 500
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.05, 2)
        Case Is <= bsc + 2000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.1 - 25, 2)
        Case Is <= bsc + 5000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.15 - 125, 2)
        Case Is <= bsc + 20000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.2 - 375, 2)
        Case Is <= bsc + 40000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.25 - 1375, 2)
        Case Is <= bsc + 60000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.3 - 3375, 2)
        Case Is <= bsc + 80000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.35 - 6375, 2)
        Case Is <= bsc + 100000
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.4 - 10375, 2)
        Case Else
            Grsds = Application.WorksheetFunction.Round((mysala - bsc) * 0.45 - 15375, 2)
    End Select
Grsds_Exit:
    Exit Function
Grsds_err:
    MsgBox Err.Number & ":" & Err.Description
    Resume Grsds_Exit
End Function

roych

A1为实发工资（任选一个）：

=LOOKUP(A1%,{0;7;10;16;25;77;117;167}*5,A1%*{0;0.6;2;4;5;6;7;9}-{0;21;91;251;376;761;1346;3016})*5

=ROUND(5*MAX(A1*{0.6,2,4,5,6,7,9}%-{4,18,50,75,152,269,603}*5-1,),2)

=INDEX(A1*{0;3;10;20;25;30;35;45}%-{0;21;91;251;376;761;1346;3016}*5,SUM(N(A1%>={0;7;10;16;25;77;117;167}*5)))

=-RMB(SUM(-TEXT((A1%-{7;10;16;25;77;117;167}*5)*{3;7;10;5;5;5;10},"[<]!0")),2)