二级MS，OFFICE高级应用电子表格IF函数，怎么计算应交个人所得税？
推荐回答（1个）
明确个人所得税法规在不同区间的计算公式
列Excel表格，通过if和vlookup两个函数联合使用，计算个人所得税。
以用EXCEL2010函数来计算个人所得税为例来进行介绍。在扣税基数或税率改变的时候只要改变函数中的参数就可以非常快速地计算出个人所得税。
一、按照国家税法中规定的个人所得税的计算公式是：
不超过500元的部分，税率5%，速算扣除数为0;
超过500元至2000元的部分，税率10%，速算扣除数为25
超过2000元至5000元的部分，税率15 %，速算扣除数为125
超过5000元至20000元的部分，税率20 %，速算扣除数为375
超过20000元至40000元的部分，税率25%，速算扣除数为1375
超过40000元至60000元的部分，税率30%，速算扣除数为3375
超过60000元至80000元的部分，税率35%，速算扣除数为6375
超过80000元至100000元的部分，税率40%，速算扣除数为10375
超过100000元的部分，税率45%，速算扣除数为15375
以某人月收入7700元为例，他每月应交个人所得税的收入是5700元。用速算扣除数来计算应交个人所得税为：（7700-2000）X20%-375=5700X20%-375=1140-375=765元
直接计算应交个人所得税为：500X5%+1500X10%+3000X15%+700X20%=25+150+450+140=765元
二、使用EXCEL计算个人所得税
1、G2单元格首先使用IF函数判断是否需要交纳个人所得税：=IF(F2>$E$2,F2-$E$2,0) 如果薪金收入大于起征点，则用薪金收入减起征点，否则返回0 ；
2、然后在H2单元格使用VLOOKUP函数判断适用哪档计算方法：=VLOOKUP(G2,$B$2:$B$10,1) 在上一档上限中查找应税薪金属于哪一档次 ；
3、最后在I2单元格计算个人所得税：=G2*VLOOKUP(H2,$B$2:$D$10,2)-VLOOKUP(H2,$B$2:$D$10,3) 应税薪金乘以所性档次中第二列的税率减去第三列的速算扣除数。
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