r50=IF(Q50<=2000,Q50,
IF(Q50<=2475,(Q50-2000*5%)/(1-5%),
IF(Q50<=3825,(Q50-2000*10%-25)/(1-10%),
IF(Q50<=6375,(Q50-2000*15%-125)/(1-15%),
IF(Q50<=18375,(Q50-2000*20%-375)/(1-20%),
IF(Q50<=33375,(Q50-2000*25%-1375)/(1-25%),
IF(Q50<=47375,(Q50-2000*30%-3375)/(1-30%),
IF(Q50<=60375,(Q50-2000*35%-6375)/(1-35%),(Q50-2000*40%-10375)/(1-40%)))))))))
上面是反，下面是正：
s50=IF(R50<=2000,0,
IF(R50<=2500,(R50-2000)*5%,
IF(R50<=4000,(R50-2000)*10%-25,
IF(R50<=7000,(R50-2000)*15%-125,
IF(R50<=22000,(R50-2000)*20%-375,
IF(R50<=42000,(R50-2000)*25%-1375,
IF(R50<=62000,(R50-2000)*30%-3375,
IF(R50<=82000,(R50-2000)*35%-6375,(R50-2000)*40%-10375))))))))

个人所得税 倒推公式 月薪
r50=IF(Q50<=2000,Q50,
IF(Q50<=2475,(Q50-2000*5%)/(1-5%),
IF(Q50<=3825,(Q50-2000*10%-25)/(1-10%),
IF(Q50<=6375,(Q50-2000*15%-125)/(1-15%),
IF(Q50<=18375,(Q50-2000*20%-375)/(1-20%),
IF(Q50<=33375,(Q50-2000*25%-1375)/(1-25%),
IF(Q50<=47375,(Q50-2000*30%-3375)/(1-30%),
IF(Q50<=60375,(Q50-2000*35%-6375)/(1-35%),(Q50-2000*40%-10375)/(1-40%)))))))))
上面是反，下面是正：
s50=IF(R50<=2000,0,
IF(R50<=2500,(R50-2000)*5%,
IF(R50<=4000,(R50-2000)*10%-25,
IF(R50<=7000,(R50-2000)*15%-125,
IF(R50<=22000,(R50-2000)*20%-375,
IF(R50<=42000,(R50-2000)*25%-1375,
IF(R50<=62000,(R50-2000)*30%-3375,
IF(R50<=82000,(R50-2000)*35%-6375,(R50-2000)*40%-10375))))))))

备注：本公式不适用于税前奖金数额大于192375元的计算
a b c d e f g
税前     税前/12     税前税率     应缴个税     实发     税后     校对
=ROUND(IF(F5<=5700,F5/(1-5%),
IF(F5<=21625,(F5-25)/(1-10%),
IF(F5<=51125,(F5-125)/(1-15%),
IF(F5<=192375,(F5-375)/(1-20%),53826271)))),2)
=ROUND(A5/12,2)
=(IF(B5<=500,5%,
IF(B5<=2000,10%,
IF(B5<=5000,15%,IF(B5<=20000,20%,53826271)))))*100
=ROUND(IF(B5<=500,B5*12*5%,
IF(B5<=2000,B5*12*10%-25,
IF(B5<=5000,B5*12*15%-125,IF(B5<=20000,B5*12*20%-375,53826271)))),2)
=A5-D5
=E5-F5