计算个人所得税函数,在工资管理中有很广泛的用途。
Public Function grSds(Str1, Str2 As Double) As Double
On Error GoTo errorer
'个人所得税 = (应纳税所得额str1 - 所得税起征点str2)*缴费比例
'从2006年1月1日起个人所得税起征点为1600元
Dim Abc As Single
Abc = Str1 - Str2
Select Case Abc
Case Is <= 0
Abc = 0
Case Is <= 500
Abc = Abc * 5 / 100
Case Is <= 2000
Abc = Abc * 10 / 100 - 25
Case Is <= 5000
Abc = Abc * 15 / 100 - 125
Case Is <= 20000
Abc = Abc * 20 / 100 - 375
Case Is <= 40000
Abc = Abc * 25 / 100 - 1375
Case Is <= 60000
Abc = Abc * 30 / 100 - 3375
Case Is <= 80000
Abc = Abc * 35 / 100 - 6375
Case Is <= 100000
Abc = Abc * 40 / 100 - 10375
Case Is > 100000
Abc = Abc * 45 / 100 - 15375
End Select
grSds = Round(Abc, 2)
errorer:
Exit Function
End Function
使用方法:
1、在EXCEL的VBA中把上述代码复制到模中。
2、在单元格引用此函数:如C列为应纳所得税额,个人所得税起征点为1600,D列为交纳个人所得税额。则在D列的D3单元格录入以下公式,=grsds(C3,1600)