IIF([税前工资] <= 36000,[税前工资]*0.03,IIF([税前工资] <= 144000,[税前工资]*0.10-2520,IIF([税前工资] <= 300000,[税前工资]*0.20-16920,IIF([税前工资] <= 420000,[税前工资]*0.25,0)))) 税前工资特制税前累计:扣除保险、公积金、5000、各项专项合计。