Function pit(tn)
'tn la thu nhap tinh thue
'Tinh thue TNCN sau khi da giam tru gia canh va phu thuoc
'GPE
If (tn > 0) And (tn <= 5000000) Then
pit = Round(tn * 0.05, 0)
ElseIf (tn > 5000000) And (tn <= 10000000) Then
pit = 250000 + Round((tn - 5000000) * 0.1, 0)
ElseIf (tn > 10000000) And (tn <= 18000000) Then
pit = 750000 + Round(((tn - 10000000) * 0.15), 0)
ElseIf (tn > 18000000) And (tn <= 32000000) Then
pit = 1950000 + Round(((tn - 18000000) * 0.2), 0)
ElseIf (tn > 32000000) And (tn <= 52000000) Then
pit = 4750000 + Round(((tn - 32000000) * 0.25), 0)
ElseIf (tn > 52000000) And (tn <= 80000000) Then
pit = 9750000 + Round(((tn - 52000000) * 0.3), 0)
ElseIf (tn > 80000000) Then
pit = 18150000 + Round(((tn - 80000000) * 0.35), 0)
End If
End Function
Function gr(net)
'Quy doi tu thu nhap sau thue ra thu nhap truoc thue
'net la thu nhap sau thue phai tra
If (net > 0) And (net <= 4750000) Then
gr = Round(net / 0.95, 0)
ElseIf (net > 4750000) And (net <= 9250000) Then
gr = Round((net - 250000) / 0.9, 0)
ElseIf (net > 9250000) And (net <= 16050000) Then
gr = Round((net - 750000) / 0.85, 0)
ElseIf (net > 16050000) And (net <= 27250000) Then
gr = Round((net - 1650000) / 0.8, 0)
ElseIf (net > 27250000) And (net <= 42250000) Then
gr = Round((net - 3250000) / 0.75, 0)
ElseIf (net > 42250000) And (net <= 61850000) Then
gr = Round((net - 5850000) / 0.7, 0)
ElseIf (net > 61850000) Then
gr = Round((net - 9850000) / 0.65, 0)
End If
End Function