¤工资计算原理¤
根据最新的个人所得税计算方法,其计算方法如下:
应纳个人所得税=应纳所得税额×使用税率-速算扣除数
使用select case语句,根据金额匹配税率和速算扣除数;
¤代码示例¤
Option Explicit
Sub 个人所得税()
Dim Income As Double
Dim taxRate As Double
Dim deduct As Double
Dim i As Integer
For i = 2 To Range("A1").CurrentRegion.Rows.Count
Income = Range("A" & i).Value
Select Case Income - 3500
Case Is <= 0
taxRate = 0
deduct = 0
Case 0 To 1500
taxRate = 0.03
deduct = 0
Case 1500 To 4500
taxRate = 0.1
deduct = 105
Case 4500 To 9000
taxRate = 0.2
deduct = 555
Case 9000 To 35000
taxRate = 0.25
deduct = 1005
Case 35000 To 55000
taxRate = 0.3
deduct = 2755
Case 55000 To 80000
taxRate = 0.35
deduct = 5505
Case Is > 80000
taxRate = 0.45
deduct = 13505
End Select
Range("B" & i).Value = taxRate
Range("C" & i).Value = deduct
Range("D" & i).Value = WorksheetFunction.Round(Income * taxRate - deduct, 2)
Next i
End Sub