写出来很长而且比较晕建议百度工具箱直接由计算个税的工具用IF可以做到.公式如下：=ROUND(MAX((A1-3500)*{0,0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,0,105,555,1005,2755,5505,13505}),2)
