摘要
通过对工资薪金所得税计算方法的探索研究,对MAX函数在工资薪金所得税中的应用进行了深入分析,为工资薪金所得税的计算带来了便捷。从而在《Excel在财务工作中的应用》课程的教学过程中,能够让学生学习到更为方便的工资薪金所得税的计算方法,为《Excel在财务工作中的应用》课程的课程建设提供了有益的教学资料。
Through the exploration and research on the calculation method of payroll income tax,the application of MAX function in payroll income tax is deeply analyzed,which brings convenience to the calculation of payroll income tax. Thus,in the teaching process of the course "application of Excel in financial work",students can learn more convenient calculation methods of salary income tax,which provides beneficial teaching materials for the course construction of the course "application of Excel in financial work"
作者
文静
WEN Jing(Chengdu Polytechnic,Chengdu 610023,China)
出处
《智能计算机与应用》
2019年第2期221-223,共3页
Intelligent Computer and Applications
基金
成都职业技术学院2017院级教改课题(17CZYJ029)
关键词
工资薪金
所得税
7
级超额累进税率
MAX
函数
wage and salary
income tax
grade 7 excess progressive tax rate
MAX function
