一、根据税前工资，计算个人所得税公式：
=ROUND (MAX(A1-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2)
二、根据税后工资计算税前工资公式：
=IF(3500<(ROUND(MAX(A1-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),(ROUND(MAX(A1-3500-{0,105,555,1005,2755,5505,13505})/(1-{0.03,0.1,0.2,0.25,0.3,0.35,0.4}))+3500,2)),A1)
三、年终奖个税计算公式：
=ROUND(IF(A1/12>1500,IF(A1/12>4500,IF(A1/12>9000,IF(A1/12>35000,IF(A1/12>55000,IF(A1/12>80000,IF(A1/12>80000.0001,(A1*0.45-13505)),(A1*0.35-5505)),(A1*0.3-2755)),(A1*0.25-1055)),(A1*0.2-555)),(A1*0.1-105)),(A1*0.03)),2)
注意：
1）发奖金当月工资大于3500元，则A1为年终奖。
2）发奖金当月工资小于3500元，则A1为年终奖+当月工资-五金-3500
四、年终奖的临界区间，区间内的奖金最好平均到每月工资，可以避税。
18001-19283.33元，54001-60187.5元，108001-114600元，420001-447500元，660001-706538.46元，960000-1120000元，区间内不要设置年终奖，不然会导致“多发少得”
五、万能个税筹划表
