1、工资范围 免征额 税率 应发工资 个人所得税 <=5000 5000 0% x 0 <=8000 5000 3% x (x-5000)*3%<=17000 5000 10% x (x-8000)*10%+90<=30000 5000 20% x (x-17000)*20%+990<=40000 5000 25% x (x-30000)*25%+3590<=60000 5000 30% x (x-40000)*30%+6090<=85000 5000 35% x (x-60000)*35%+12090>85000 5000 45% x (x-85000)*45%+20840
2、假如在excel中张三的实发工资放在h8单元格中，则计算张三的个人所得税公式为：=if(h8<=5000,0,if(h8<=8000,(h8-5000)*3%,if(h8<=17000,(h8-8000)*10%+90,if(h8<=30000,(h8-17000)*20%+990,if(h8<=40000,(h8-30000)*25%+3590,if(h8<=60000,(h8-40000)*30%+6090,if(h8<=85000,(h8-60000)*35%+12090,(h8-85000)*45%+20840)))))))
