七种方法计算个人所得税

方法1：使用true=1
=0.05*((A2-1600>0)*(A2-1600)+(A2-1600>500)*(A2-1600-500)+(A2-1600>2000)*(A2-1600-2000)+(A2-1600>5000)*(A2-1600-5000)+(A2-1600>20000)*(A2-1600-20000)+(A2-1600>40000)*(A2-1600-40000)+(A2-1600>60000)*(A2-1600-60000)+(A2-1600>80000)*(A2-1600-80000)+(A2-1600>100000)*(A2-1600-100000))

方法2：使用数组
=SUM((A5-1600>{0,500,2000,5000,20000,40000,60000,80000,100000})*(A5-1600-{0,500,2000,5000,20000,40000,60000,80000,100000}))*0.05

方法3：SUM函数+名称定义
=0.05*SUM((A8-1600>XX)*(A8-1600-XX))

方法4：SUM函数+MAX函数
=($A11-1600)*SUM((($A11-1600)>{0,500,2000,5000,20000,40000,60000,80000,100000})*0.05)-MAX(((A11-1600)>{0,500,2000,5000,20000,40000,60000,80000,100000})*{0,25,125,375,1375,3375,6375,10375,15375})

方法5：SUMPRODUCT函数+名称定义
=0.05*SUMPRODUCT((A14-1600>XX)*(A14-1600-XX))

方法6：MAX函数
=MAX((A17-1600)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135,255,415,615},0)

方法7：IF函数
=IF(A20<=1600,0,IF(A20<=2100,(A20-1600)*0.05,IF(A20<=3600,(A20-1600)*0.1-25,IF(A20<=6600,(A20-1600)*0.15-125,IF(A20<=21600,(A20-1600)*0.2-375,IF(A20<=41600,(A20-1600)*0.25-1375,IF(A20<=61600,(A20-1600)*0.3-3375,0)))))))+IF(A20<=61600,0,IF(A20<=81600,(A20-1600)*0.35-6375,IF(A20<=101600,(A20-1600)*0.4-10375,(A20-1600)*0.45-15375)))