请问怎样理解个人所得税EXCEL计算公式ROUND(MAX((B2-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135

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请问怎样理解个人所得税EXCEL计算公式ROUND(MAX((B2-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135请问怎样理解个人所得税EXCEL

请问怎样理解个人所得税EXCEL计算公式ROUND(MAX((B2-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135
请问怎样理解个人所得税EXCEL计算公式ROUND(MAX((B2-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135

请问怎样理解个人所得税EXCEL计算公式ROUND(MAX((B2-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135
可以这样看.0.05*{1,2,3,4,5,6,7,8,9}是{0.05,0.1,0.15,0.2,0.25,0.3,0.35,0.4,0.45},就是各级税率.
25*{0,1,5,15,55,135,255,415,615}是{0,25,125,375,1375,3375,6375,10375,15375},就是各级的速算扣除数.
所以,就是B2减去2000乘以各级税率再减去各级的速算扣除数,这样得到的是一个数组.在这个数组中取最大值,就是应缴的税.
最处层的ROUND是整合小数位数的.
举个例子.假如B2是3240,(B2-2000)*0.05*{1,2,3,4,5,6,7,8,9}-25*{0,1,5,15,55,135,255,415,615}的结果是{62.35,99.7,62.05,-125.6,-1063.25,-3000.9,-5938.55,-9876.2,-14813.85}
,其中最大数是99.7.