Cuối năm chắc nhiều bạn cần quyết toán thuế thu nhập cá nhân của công ty , nên Dat_vuong xin góp ít kiến thức mẫu giáo về excel để tạo các hàm tính thuế thu nhập cá nhân bằng excel sau đây, nếu bạn nào thấy cần chỉnh sửa xin vui lòng góp ý kiến:
A. Kế hoạch và Công tác Chuẩn bị
. . . . . . .
B. Tiến hành tạo hàm
Function pitlc(gross_local)
'Personal Income Tax for Local Vietnamese Citizen
If (gross_local > 0) And (gross_local <= 5000000) Then
pitlc = 0
ElseIf (gross_local > 5000000) And (gross_local <= 15000000) Then
pitlc = (gross_local - 5000000) * 0.1
ElseIf (gross_local > 15000000) And (gross_local <= 25000000) Then
pitlc = 1000000 + ((gross_local - 15000000) * 0.2)
ElseIf (gross_local > 25000000) And (gross_local <= 40000000) Then
pitlc = 3000000 + ((gross_local - 25000000) * 0.3)
ElseIf (gross_local > 40000000) Then
pitlc = 7500000 + ((gross_local - 40000000) * 0.4)
End If
End Function
Function pitfr(gross_foreign)
'Personal Income Tax for Resident Foreigner in Vietnamese
If (gross_foreign > 0) And (gross_foreign <= 8000000) Then
pitfr = 0
ElseIf (gross_foreign > 8000000) And (gross_foreign <= 20000000) Then
pitfr = (gross_foreign - 8000000) * 0.1
ElseIf (gross_foreign > 20000000) And (gross_foreign <= 50000000) Then
pitfr = 1200000 + ((gross_foreign - 20000000) * 0.2)
ElseIf (gross_foreign > 50000000) And (gross_foreign <= 80000000) Then
pitfr = 7200000 + ((gross_foreign - 50000000) * 0.3)
ElseIf (gross_foreign > 80000000) Then
pitfr = 16200000 + ((gross_foreign - 80000000) * 0.4)
End If
End Function
Function net2grosslc(net_local)
'Local Net Salary to be gross-up to Gross Salary
If (net_local > 0) And (net_local <= 5000000) Then
net2grosslc = net_local
ElseIf (net_local > 5000000) And (net_local <= 14000000) Then
net2grosslc = Round((net_local - 500000) / 0.9, 0)
ElseIf (net_local > 14000000) And (net_local <= 22000000) Then
net2grosslc = Round((net_local - 2000000) / 0.8, 0)
ElseIf (net_local > 22000000) And (net_local <= 32500000) Then
net2grosslc = Round((net_local - 4500000) / 0.7, 0)
ElseIf (net_local > 32500000) Then
net2grosslc = Round((net_local - 8500000) / 0.6, 0)
End If
End Function
Function net2grossfr(net_foreign)
'Foreigner Net Salary to be gross-up to Gross Salary
If (net_foreign > 0) And (net_foreign <= 8000000) Then
net2grossfr = net_foreign
ElseIf (net_foreign > 8000000) And (net_foreign <= 18800000) Then
net2grossfr = Round((net_foreign - 800000) / 0.9, 0)
ElseIf (net_foreign > 18800000) And (net_foreign <= 42800000) Then
net2grossfr = Round((net_foreign - 2800000) / 0.8, 0)
ElseIf (net_foreign > 42800000) And (net_foreign <= 63800000) Then
net2grossfr = Round((net_foreign - 7800000) / 0.7, 0)
ElseIf (net_foreign > 63800000) Then
net2grossfr = Round((net_foreign - 15800000) / 0.6, 0)
End If
End Function
C. Tạo Add-in