一、工资、薪金个人所得税计算公式

个人所得税=((应发工资-四金)-3500)*税率-速算扣除数

实发工资=应发工资-四金-缴税

扣除标准：2011年9月份起，个税按3500元/月的起征标准算

个人所得税超额累进税率的excel计算公式：

个税=ROUND(MAX((A6-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2)

A6是工资减去应扣减的五金之后的余额。

二、税后算税前公式(倒算税前)

税前=IF(3500<(ROUND(MAX((A5-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),(ROUND(MAX((A5-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),A5)

A5等于税后工资，不含应扣的社保费用等。

三、根据缴纳个税算应税工资

应税工资=ROUND(MAX(A5/({0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505}))+3500,2)

A5等于缴纳的个税

注意：年终奖时不适用

四、年终奖个税计算公式(两步)

年终奖个税=ROUND(IF(A13/12>1500,IF(A13/12>4500,IF(A13/12>9000,IF(A13/12>35000,IF(A13/12>55000,IF(A13/12>80000,IF(A13/12>80000.0001,(A13*0.45-13505)),(A13*0.35-5505)),(A13*0.3-2755)),(A13*0.25-1055)),(A13*0.2-555)),(A13*0.1-105)),(A13*0.03)),2)