=ROUND(IF((O47-3500-U47)<0,0,IF((O47-3500-U47)<1500,(O47-3500-U47)*0.03,IF((O47-3500-U47)<4500,(O47-3500-U47)*0.1-105,IF((O47-3500-U47)<9000,(O47-3500-U47)*0.2-555,IF((O47-3500-U47)<35000,(O47-3500-U47)*0.25-1005,IF((O47-3500-U47)<55000,(O47-3500-U47)*0.3-2755,)))))),2)用这个公式就可以了，o47表示工资应发数，u47表示社保等扣款合计，你用的时候自己调整一下公式就ok了...
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