Excel在财务中的应用 第3版 案例数据 项目四 万隆灯具有限公司薪资管理

序号,姓名,累计收入额,累计减除费用,累计专项扣除,累计子女教育支出扣除,累计继续教育支出扣除,累计住房贷款利息支出扣除,累计住房租金支出扣除,累计赡养老人支出扣除,累计3岁以下婴幼儿照护支出扣除,累计其他扣除,累计准予扣除的捐赠,累计应纳税所得额,累计应纳税额,累计减免税额,累计应扣缴税额,累计已预缴税额,累计应补(退)税额,,if,if+and,vlookup,max,,个税=应纳税所得额*税率-速算扣除数,,,,,,

1,邓华超,183000,55000,28187.5,22000,0,11000,0,0,0,0,0,66812.5,4161.25,0,4161.25,3877.50,283.75,,4161.25,4161.25,4161.25,4161.25,,0.03,0.1,0.2,0.25,0.3,0.35,0.45

2,叶荣飞,160650,55000,19956.75,22000,0,0,0,16500,0,0,0,47193.25,2199.33,0,2199.33,2138.26,61.07,,2199.325,2199.325,2199.33,2199.325,,2004.375,6681.25,13362.5,16703.125,20043.75,23384.375,30065.625

3,王振光,136700,55000,21197,22000,0,0,0,33000,0,0,0,5503,165.09,0,165.09,90.90,74.19,,165.09,165.09,165.09,165.09,,0,2520,16920,31920,52920,85920,181920

4,沈朝飞,144500,55000,20746,22000,0,0,0,0,0,0,0,46754,2155.4,0,2155.40,2085.98,69.42,,2155.4,2155.4,2155.4,2155.4,,2004.375,4161.25,-3557.5,-15216.875,-32876.25,-62535.625,-151854.375

5,孔人泉,86330,55000,13259.4,0,0,0,0,0,0,0,0,18070.6,542.12,0,542.12,542.12,0.00,,542.118,542.118,542.12,542.118,,2004.375,,,,,,

6,梁坡,99850,55000,13981,0,0,0,0,33000,0,0,0,0,0,0,0.00,0.00,0.00,,0,0,0,0,,4161.25,,,,,,

7,凌晨晨,69850,55000,13981,0,4400,0,0,0,0,0,0,0,0,0,0.00,0.00,0.00,,0,0,0,0,,-3557.5,,,,,,

8,陈琳,66550,55000,13304.5,0,0,0,0,0,0,0,0,0,0,0,0.00,0.00,0.00,,0,0,0,0,,-15216.875,,,,,,

9,刘滨晓,107800,55000,21422.5,0,0,11000,0,0,0,0,0,20377.5,611.33,0,611.33,534.76,76.58,,611.325,611.325,611.33,611.325,,-32876.25,,,,,,

10,黄郑,69850,55000,13981,0,0,0,0,33000,0,0,0,0,0,0,0.00,0.00,0.00,,0,0,0,0,,-62535.625,,,,,,

11,项薇雪,101970,55000,11235,0,0,0,0,33000,0,0,0,2735,82.05,0,82.05,18.12,63.93,,82.05,82.05,82.05,82.05,,-151854.375,,,,,,

12,许子臻,69850,55000,13981,0,0,0,16500,0,0,0,0,0,0,0,0.00,0.00,0.00,,0,0,0,0,,,,,,,,

13,吴海涛,69850,55000,13981,0,0,0,16500,0,0,0,0,0,0,0,0.00,0.00,0.00,,0,0,0,0,,,,,,,,

14,李燕,6550,5000,14432,0,0,0,1500,0,0,0,0,0,0,0,0.00,0.00,0.00,,