个人所得税反算

风雨云醉 2010-06-05 11:40:40

求一个计算公式！

...全文

1166 18 打赏收藏转发到动态举报

写回复

用AI写文章

18 条回复

切换为时间正序

请发表友善的回复…

发表回复

dliechan 2010-06-25

打赏
举报

问16

他这个月的工资先要减去他个人承担的社保、公积金部分然后再算税的
也可能碰到节日多发几百的也要放在里边算税的
这种情况………………

风雨云醉 2010-06-05

打赏
举报

现在计算个人所得税的公式如下！
CASE
WHEN ( 应税收入- 2000) BETWEEN 0.01 AND 500
THEN ( 应税收入 - 2000) * 0.05
WHEN ( 应税收入- 2000) BETWEEN 500.01 AND 2000
THEN ( 应税收入 - 2000) * 0.1 - 25
WHEN ( 应税收入 - 2000) BETWEEN 2000.01 AND 5000
THEN ( 应税收入 - 2000) * 0.15 - 125
WHEN ( 应税收入 - 2000) BETWEEN 5000.01 AND 20000
THEN ( 应税收入 - 2000) * 0.20 - 375
WHEN ( 应税收入 - 2000) BETWEEN 20000.01 AND 40000
THEN ( 应税收入 - 2000) * 0.25 - 1375
WHEN ( 应税收入 - 2000) BETWEEN 40000.01 AND 60000
THEN ( 应税收入 - 2000) * 0.30 - 3375
WHEN ( 应税收入- 2000) BETWEEN 60000.01 AND 80000
THEN ( 应税收入 - 2000) * 0.35 - 6375
WHEN ( 应税收入 - 2000) BETWEEN 80000.01 AND 100000
THEN ( 应税收入 - 2000) * 0.40 - 10375
WHEN ( 应税收入 - 2000) >= 100000
THEN ( 应税收入 - 2000) * 0.45 - 15375
else 0
END

风雨云醉 2010-06-05

打赏
举报

加到100了！快

风雨云醉 2010-06-05

打赏
举报

好的
！

T_long 2010-06-05

打赏
举报

不是吧

htl258_Tony 2010-06-05

打赏
举报

[Quote=引用 5 楼 yyp211 的回复:]
谁有现成的啊！
[/Quote]
要不你把贴子加到100分，让大家做题也比较有激情，你看如何。

风雨云醉 2010-06-05

打赏
举报

谁有现成的啊！

htl258_Tony 2010-06-05

打赏
举报

已有正算现成的，自己参考做反算的吧：http://blog.csdn.net/showfray/archive/2007/12/19/1954403.aspx

风雨云醉 2010-06-05

打赏
举报

就是知道税后工资，然后算出税前工资！

--小F-- 2010-06-05

打赏
举报

不懂...

bancxc 2010-06-05

打赏
举报

正算你会吗
正算会反算你也应该会吧

dawugui 2010-06-05

打赏
举报

请问CSDN管理员及各位C友!为什么CSDN需要我没完没了的登录?

只要我点击了通知,私信,好友,然后我每回复一帖系统就要我登录一次,从6.1到今天,至少已经登录了数百次了.
(前些日子情况稍好些.)

实在忍无可忍,只好发帖了质问了.

环境: windows2003 + IE6

请问:是我系统(设置)的问题,还是CSDN开发人员水平太烂,居然烂到如此地步?

另外:发此帖登录三次,内容重写两遍(因为发贴后又要我登录,然后写的内容就无踪影了,只好重写).

在此对CSDN这种机制发表自己强烈的愤怒和进行强烈的抗议!如有类似经历者,请指点我该如何操作,谢谢.

最后，我居然发不出帖！！！

请小F或roy_888帮我发出此帖，谢谢！

xman_78tom 2010-06-05

打赏
举报



税前工资 = 

case 

 when 税后工资 between 2000.0095  and 2475

 then (税后工资 - 100)/0.95

 when  税后工资 between 2475.009 and 3825

 then (税后工资 - 225)/0.9

 when  税后工资 between 3825.0085 and 6375

 then (税后工资 - 425)/0.85

 when 税后工资 between 6375.008 and 18375

 then  (税后工资 - 775)/0.8

 when 税后工资 between 18375.0075 and 33375

 then (税后工资 - 1875)/0.75

 when 税后工资 between 33375.007 and 47375

 then (税后工资 - 3975)/0.7

 when 税后工资 between 47375.0065 and 60375

 then (税后工资 - 7075)/0.65

 when 税后工资 between 60375.006 and 72375

 then (税后工资 - 11175)/0.6

 when 税后工资 >= 72375.0055

 then (税后工资 - 16275)/0.55

 else 税后工资

end

永生天地 2010-06-05

打赏
举报

过来看看，顶一下

rmljoe 2010-06-05

打赏
举报

 CASE

 WHEN @tax BETWEEN 0.01 AND 25  

 THEN @tax / 0.05 + 2000 

 WHEN @tax BETWEEN 25.01 AND 175  

 THEN (@tax + 25) / 0.10 + 2000 

 WHEN @tax BETWEEN 175.01 AND 625  

 THEN (@tax + 125) / 0.15 + 2000 

 WHEN @tax BETWEEN 625.01 AND 3625  

 THEN (@tax + 375) / 0.20 + 2000 

 WHEN @tax BETWEEN 3625.01 AND 8625  

 THEN (@tax + 1375) / 0.25 + 2000 

 WHEN @tax BETWEEN 8625.01 AND 14625  

 THEN (@tax + 3375) / 0.30 + 2000 

 WHEN @tax BETWEEN 14625.01 AND 21625  

 THEN (@tax + 6375) / 0.35 + 2000 

 WHEN @tax BETWEEN 21625.01 AND 29625  

 THEN (@tax + 10375) / 0.40 + 2000 

 WHEN @tax > 29625 

 THEN (@tax + 15375) / 0.45 + 2000 

END

rmljoe 2010-06-05

打赏
举报

 CASE

 WHEN ( @amount - 2000) BETWEEN 0.01 AND 500  

 THEN ( @amount - 2000) * 0.05  

 WHEN ( @amount - 2000) BETWEEN 500.01 AND 2000  

 THEN ( @amount - 2000) * 0.1 - 25  

 WHEN ( @amount - 2000) BETWEEN 2000.01 AND 5000  

 THEN ( @amount - 2000) * 0.15 - 125  

 WHEN ( @amount - 2000) BETWEEN 5000.01 AND 20000  

 THEN ( @amount - 2000) * 0.20 - 375  

 WHEN ( @amount - 2000) BETWEEN 20000.01 AND 40000  

 THEN ( @amount - 2000) * 0.25 - 1375  

 WHEN ( @amount - 2000) BETWEEN 40000.01 AND 60000  

 THEN ( @amount - 2000) * 0.30 - 3375  

 WHEN ( @amount - 2000) BETWEEN 60000.01 AND 80000  

 THEN ( @amount - 2000) * 0.35 - 6375  

 WHEN ( @amount - 2000) BETWEEN 80000.01 AND 100000  

 THEN ( @amount - 2000) * 0.40 - 10375  

 WHEN ( @amount - 2000) >= 100000  

 THEN ( @amount - 2000) * 0.45 - 15375  

else 0

END

不过如果工资有两位小数，计税再反算工资时，小数位有点差异，因为税已经为保留两位四舍五入了。

dawugui 2010-06-05

打赏
举报

根据你十楼的计算公式,反推为如下:

create table tb(val decimal(18,2) , rate decimal(18,2))

insert into tb values(1000,0)

insert into tb values(2000,0)

insert into tb values(2500,25)

insert into tb values(4000,175)

insert into tb values(7000,625)

insert into tb values(22000,3625)

insert into tb values(42000,8625)

insert into tb values(62000,14625)

insert into tb values(82000,21625)

insert into tb values(102000,29625)

insert into tb values(200000,73725)

go



select val,应缴纳个人所得税 =

CASE 

 WHEN ( val- 2000) BETWEEN 0.01 AND 500  

 THEN ( val - 2000) * 0.05  

 WHEN ( val- 2000) BETWEEN 500.01 AND 2000  

 THEN ( val - 2000) * 0.1 - 25  

 WHEN ( val - 2000) BETWEEN 2000.01 AND 5000  

 THEN ( val - 2000) * 0.15 - 125  

 WHEN ( val - 2000) BETWEEN 5000.01 AND 20000  

 THEN ( val - 2000) * 0.20 - 375  

 WHEN ( val - 2000) BETWEEN 20000.01 AND 40000  

 THEN ( val - 2000) * 0.25 - 1375  

 WHEN ( val - 2000) BETWEEN 40000.01 AND 60000  

 THEN ( val - 2000) * 0.30 - 3375  

 WHEN ( val- 2000) BETWEEN 60000.01 AND 80000  

 THEN ( val - 2000) * 0.35 - 6375  

 WHEN ( val - 2000) BETWEEN 80000.01 AND 100000  

 THEN ( val - 2000) * 0.40 - 10375  

 WHEN ( val - 2000) >= 100000  

 THEN ( val - 2000) * 0.45 - 15375  

else 0

END,

rate ,税前工资 =

case when rate between 0.01 and 25.00 then rate/0.05 + 2000 

     when rate between 25.01 and 175.00 then (rate+25)/0.1 + 2000

     when rate between 175.01 and 625.00 then (rate+125)/0.15 + 2000

     when rate between 625.01 and 3625.00 then (rate+375)/0.2 + 2000

     when rate between 3625.01 and 8625.00 then (rate+1375)/0.25 + 2000

     when rate between 8625.01 and 14625.00 then (rate+3375)/0.30 + 2000

     when rate between 14625.01 and 21625.00 then (rate+6375)/0.35 + 2000

     when rate between 21625.01 and 29625.00 then (rate+10375)/0.4 + 2000

     when rate >= 29625.01 then (rate+15375)/0.45 + 2000

     else val 

end

from tb



drop table tb



/*

val                  应缴纳个人所得税                  rate                 税前工资                         

-------------------- ------------------------- -------------------- ---------------------------- 

1000.00              .0000                     .00                  1000.000000

2000.00              .0000                     .00                  2000.000000

2500.00              25.0000                   25.00                2500.000000

4000.00              175.0000                  175.00               4000.000000

7000.00              625.0000                  625.00               7000.000000

22000.00             3625.0000                 3625.00              22000.000000

42000.00             8625.0000                 8625.00              42000.000000

62000.00             14625.0000                14625.00             62000.000000

82000.00             21625.0000                21625.00             82000.000000

102000.00            29625.0000                29625.00             102000.000000

200000.00            73725.0000                73725.00             200000.000000



（所影响的行数为 11 行）

*/