2019新个税法excel计算公式
最新个税计算公式为
=(月工资-5000-五险-个人专项扣除数) 乘以 税率-速算扣除数
新个税法采用的是累计预扣预缴，因此每月计税都得累加1月至本月计税工资累计计税，再扣减1月到上月已缴个税后的金额为本月应扣缴个税。
=累计应纳税额*税率-速算扣除数-1月到上月累计已缴交个税总额
工具/原料
∙ 电脑
∙ excel
方法/步骤
1. 1
一、按月纳税额=月工资-起征额5000元-五险一金-六项专项扣除，如图所未
![](https://wkrtcs.bdimg.com/rtcs/image?w=500.00&md5sum=84349b91fac7cb79b5f1eecdda863a4e&sign=c8bc6e063e&rtcs_flag=2&rtcs_ver=3&l=webapp&bucketNum=144&ipr={"t":"img","r":"r_9","w":"500.00","h":"188.00","dataType":"jpeg","c":"word/media/image1.jpeg","imgOriW":500,"imgOriH":188})
2. 2
二、累计应纳税额=本月应纳税额+1月至本月前累计应纳税额
![](https://wkrtcs.bdimg.com/rtcs/image?w=500.00&md5sum=84349b91fac7cb79b5f1eecdda863a4e&sign=c8bc6e063e&rtcs_flag=2&rtcs_ver=3&l=webapp&bucketNum=144&ipr={"t":"img","r":"r_9","w":"500.00","h":"143.00","dataType":"jpeg","c":"word/media/image2.jpeg","imgOriW":500,"imgOriH":143})
3. 3
三、计税公式
=ROUND(MAX(L4*0.01*{3,10,20,25,30,35,45}-{0,2520,16920,31920,52920,85920,181920},0),2)
![](https://wkrtcs.bdimg.com/rtcs/image?w=500.00&md5sum=84349b91fac7cb79b5f1eecdda863a4e&sign=c8bc6e063e&rtcs_flag=2&rtcs_ver=3&l=webapp&bucketNum=144&ipr={"t":"img","r":"r_9","w":"500.00","h":"171.00","dataType":"jpeg","c":"word/media/image3.jpeg","imgOriW":500,"imgOriH":171})
4. 4
四、记住重要的一步，累计计算完的个税需减去本月前已经预扣的个税后，才是本月要扣的个税
![](https://wkrtcs.bdimg.com/rtcs/image?w=500.00&md5sum=84349b91fac7cb79b5f1eecdda863a4e&sign=c8bc6e063e&rtcs_flag=2&rtcs_ver=3&l=webapp&bucketNum=144&ipr={"t":"img","r":"r_9","w":"500.00","h":"122.00","dataType":"jpeg","c":"word/media/image4.jpeg","imgOriW":500,"imgOriH":122})
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