VBA代码实例---个人所得税计算
VBA代码实例---个⼈所得税计算¤⼯资计算原理¤
根据最新的个⼈所得税计算⽅法，其计算⽅法如下：
应纳个⼈所得税=应纳所得税额×使⽤税率-速算扣除数
¤代码实现公式¤
使⽤select case语句，根据⾦额匹配税率和速算扣除数；
¤代码⽰例¤
Option Explicit
Sub 个⼈所得税()
Dim Income As Double
Dim taxRate As Double
Dim deduct As Double
Dim i As Integer
For i = 2 To Range("A1").CurrentRegion.Rows.Count
Income = Range("A" & i).Value
Select Case Income - 3500
Case Is <= 0
taxRate = 0
deduct = 0
Case 0 To 1500
taxRate = 0.03
deduct = 0
Case 1500 To 4500
taxRate = 0.1
deduct = 105
Case 4500 To 9000
taxRate = 0.2
deduct = 555
Case 9000 To 35000
taxRate = 0.25
deduct = 1005
Case 35000 To 55000
taxRate = 0.3
deduct = 2755
Case 55000 To 80000
taxRate = 0.35
deduct = 5505
Case Is > 80000个人所得税如何计算
taxRate = 0.45
deduct = 13505
End Select
Range("B" & i).Value = taxRate
Range("C" & i).Value = deduct
Range("D" & i).Value = WorksheetFunction.Round(Income * taxRate - deduct, 2)    Next i
End Sub

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