Lee.:
{0.6,2,4,5,6,7,9}*5%是各级税率,在公式中选中{0.6,2,4,5,6,7,9}*5%这部分,按F9键,其结果是{0.03,0.1,0.2,0.25,0.3,0.35,0.45},即{3,10,20,25,30,35,45}%,这个应该能看明白了。5*{0,21,111,201,551,1101,2701}是各级的速算扣除数,实际就是{0,105,555,1005,2755,5505,13505},这样明白吧!最后的,2)实际是ROUND函数的第二个参数,表示最终结果取2位小数....