已知年度累计个税申报月数、累计申报应税工资，当前申报月份、当月应税工资直接填写。累计已报个税、当月个税公式为：

　　C15(累计已申报月数)

　　C16(累计已申报应税工资)

　　C17(累计已申报个税为)

　　=ROUND(MAX((C16-5000*C15)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,2520,16920,31920,52920,85920,181920}),2)

　　C18(当前申报月份)

　　C19(当月应税工资)

　　C20(当月个税为)

　　=ROUND(MAX((C16+C19-5000*C18)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,2520,16920,31920,52920,85920,181920}),2)-ROUND(MAX((C16-5000*C15)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,2520,16920,31920,52920,85920,181920}),2)

　　下面附送2019年税后算税前工资的公式的设置方法。

　　税后算税前Excel公式

　　个税申报月、当月实发工资直接填写。计算当月应税工资，个税公式：

　　C24(个税申报月)

　　C25(当月实发工资)

　　C26(当月个税为)

　　=ROUND(MAX(((C25+IF(C24=1,0,SUM(C27:$C27))-5000*C24)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,2520,16920,31920,52920,85920,181920}-IF(C24=1,0,SUM(C26:$C26)))/(1-{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45})),2)