'2019年最新居民个人工资,薪金所得税率 's = 累计收入-累计免税收入(一般为0)-累计基本减除费用(5000.00)-累计专项扣除(三险一金)-累计专项附加扣除(子女教育,赡养老人,医疗,继续教育,租房,房贷等费用)-累计依法确定的其他扣除 Dim s As Double = args(0) Dim n As Double Select Case s Case 0 To 36000 n = s * 0.03 Case 36000 To 144000 n = (s * 0.1) - 2520 Case 144000 To 300000 n = (s * 0.2) - 16920 Case 300000 To 420000 n = (s * 0.25) - 31920 Case 420000 To 660000 n = (s * 0.3) - 52920 Case 660000 To 960000 n = (s * 0.35) - 85920 Case Else n = (s * 0.45) - 181920 End Select Return n '当月实交个税 = n - 1月至上月的累计 n 的值