确实一般单位是够了,可还是有不够的。还是说一下的好,我按你的思路修改了公式,这下可以适合所有的了。=ROUND(IF((A1-2000)<=0,(A1-2000)*0,IF(AND((A1-2000)<=500),(A1-2000)*5%,IF((AND(501<=(A1-2000),(A1-2000)<=2000)),((A1-2000)*10%-25),IF((AND(2001<=(A1-2000),(A1-2000)<=5000)),((A1-2000)*15%-125),IF((AND(5001<=(A1-2000),(A1-2000)<=20000)),((A1-2000)*20%-375),0))))),2)+ROUND(IF(A1>102000,(A1-2000)*0.45-15375,IF(AND(A1>82000,A1<=102000),(A1-2000)*0.4-10375,IF(AND(A1>62000,A1<=82000),(A1-2000)*0.35-6375,IF(AND(A1>42000,A1<=62000),(A1-2000)*0.3-3375,IF(AND(A1>22000,A1<=42000),(A1-2000)*0.25-1375,0))))),2)