=ROUND(MAX(((IF(A1>=3500,B1,B1-3500+A1)/12>{0,1500,4500,9000,35000,55000,80000})*{3,10,20,25,30,35,45}%)*IF(A1>=3500,B1,B1-3500+A1)-{0,105,555,1005,2755,5505,13505}),2)
A1: 是工资
B1: 是全年一次性奖金
2019年-2021年税率级差调整，=ROUND(MAX((A3/12>{0,3000,12000,25000,35000,55000,80000})*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}*A3-{0,210,1410,2660,4410,7160,15160}),2)
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