税率用=LOOKUP(应税工资,{0,3500,5000,8000,12500,38500,58500,83500},{0,"3%","10%","20%","25"%,"30"%,"35"%,"45"%})
税金用{=max((应税工资-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,2725,5505,13505},0)}
=ROUND(MAX((B5%-35)*{0.6,2,4,5,6,7,9}-{0,21,111,201,551,1101,2701},)*5,2)
直接在税局网站上下载表格就可以了,他们都已经设置好的!