计算个人所得税函数
'================个人所得税计算函数====================================
'SQGZ是税前工资,QZD是起征点
Public Function 个人所得税(ByVal SQGZ As Double, ByVal QZD As Double) As Double
Dim NSDJ() '数组:纳税等级
Dim SN() '数组:税率
Dim SSKQS() '数组:速算扣除数
Dim nsjs As Double '纳税基数
Dim i As Long
NSDJ = Array(80000, 55000, 35000, 9000, 4500, 1500, 0) '纳税等级
SN = Array(0.45, 0.35, 0.3, 0.25, 0.2, 0.1, 0.03) '税率
SSKQS = Array(13505, 5505, 2755, 1005, 555, 105, 0) '速算扣除数
nsjs = SQGZ - QZD '纳税基数=税前工资-起征点
For i = LBound(NSDJ) To UBound(NSDJ) '循环数组的下标至上标
If nsjs > NSDJ(i) Then
个人所得税 = nsjs * SN(i) - SSKQS(i)
exit for
End If
Next
End Function
'------------------------------------------------------------------------------------------------------------
Private Sub cmd计算_Click()
Me.txt个人所得税 = 个人所得税(Me.txt税前工资, Me.txt起征点)
End Sub
附 件:
个人所得税计算
图 示: