用数组常数的计算个人收入所得税的公式
=MAX(IF(A1-800>{0,500,2000,5000,20000,40000,60000,80000,100000},{0,25,175,625,3625,8625,14625,21625,29625}+(A1-800-{0,500,2000,5000,20000,40000,60000,80000,100000})*{0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45},0))
式中A1为收入，该公式不用按数组公式方式输入，直接回车即可

税率计算公式：
=MAX(IF(纳税金额>{0,500,2000,5000,20000,40000,60000,80000,100000},{0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45},0))

速算扣除的计算公式：
=MAX(IF(纳税金额>{0,500,2000,5000,20000,40000,60000,80000,100000},{0,25,125,375,1375,3375,6375,10375,15375},0))

根据交税额反算应纳税收入的公式：
=MIN(IF(交税额>={0,25,175,625,3625,8625,14625,21625,29625},(交税额-{0,25,175,625,3625,8625,14625,21625,29625})/{0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45}+{0,500,2000,5000,20000,40000,60000,80000,100000},9E+99))

噢,对不起了,就是用在EXCEL表上的呀.别外-800要改成-1600的了

恩，是个好东西，谢谢