X2是税前工资所在的EXCEL的列: =if(X2<=0,0,if(X2<=500,X2*0.05,if(X2<=2000,X2*0.1-25,if(X2<=5000,X2*0.15-125,if(X2<=20000,X2*0.20-375,0))))) 分五种情况: X2<500:返回X2*0.05 X2>=500 and X2<2000:X2*0.1-25 X2>=2000 and X2<5000:X2*0.15-125 X2>5000 and X2<=20000:X2*0.20-375 其它情况:返回0 不过EXCEL中的IF只支持7层嵌套,超过7层即报错了