2019年1月版本工资表中:
1. “养老/公积金扣费用合计” = “三险(个人)扣款合计” + “公积金(个人)扣款合计” + “养老保险及职业年金”
2. “本月应纳税个人收入(税前工资)” = “应发合计” - “养老/公积金扣费用合计” + “补薪” - “税前年金(4%)”
3. “本月应缴纳个人税金(本月预扣预缴税额)” = “本月应纳税个人收入” - 5000 - “递延养老产品” - “专项附加扣除” (这一条需作重大修改)
=ROUND(MAX((累计应发合计-5000-Y7-X7)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,2520,16920,31920,52920,85920,181920},0),2)需重大修改。
4. “税后企业年金” = “应缴企业年金” - “税前年金(4%)”
5. “本月实发工资” = “本月应纳税个人收入(税前工资)” - “本月应缴纳个人税金(本月预扣预缴税额)” - “扣” + “退还” - “税后企业年金”
以上项目,视情况需要,作相应调整。