工资年终奖调节试算表（模板）

Sheet1起征点3,500.00序号倒挂区间下限倒挂区间上限应纳税额[需扣除3500]税率速算扣除数118,000.0619,283.39(0,1500]3%-0254,000.0660,187.55(1500,4500]10%1053108,000.06114,600.06(4500,9000]20%5554420,000.06447,500.06(9000,35000]25%1,0055660,000.06706,538.51(35000,55000]30%2,7556960,000.061,120,000.06(55000,80000]35%5,5057(80000,∞]45%13,505工资计税公式：MAX((A1-3500)*{3,10,20,25,30,35,45}%-{0,105,555,1005,2755,5505,13505},0)年奖计税公式：Round(A2*LOOKUP(ROUND(A2/12,2),{0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01},{3,10,20,25,30,35,45}%)-LOOKUP(ROUND(A2/12,2),{0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01},{0,105,555,1005,2755,5505,13505}),2)1.?根据临界点，要得到最多的税后年奖，推荐：1）当18000.05