Function IRG_N(soumis)

If soumis > 30000 Then
soumis = (Int(soumis / 10)) * 10
Dim TRS(5) As Variant
TRS(1) = 0
TRS(2) = 120000
TRS(3) = 360000
TRS(4) = 1440000
TRS(5) = 9999999
Dim Tax(5) As Variant
Tax(1) = 0
Tax(2) = 0
Tax(3) = 20
Tax(4) = 30
Tax(5) = 35
Dim Impan(5) As Variant
Impan(1) = 0#
Impan(2) = 0#
Impan(3) = 48000#
Impan(4) = 372000#
Impan(5) = 3367999.65

brts = soumis * 12
ill = 1
Do While ill <= 5
If brts <= TRS(ill) Then Exit Do
ill = ill + 1
Loop
taux = Tax(ill)
ill = ill - 1
tb = TRS(ill)
td = Impan(ill)
n = brts - tb
impota = (n * taux / 100) + td
impm = impota / 12
abat = (40 * impm / 100)
If abat < 1000 Then abat = 1000
If abat > 1500 Then abat = 1500
ret = impm - abat
If ret < 0 Then ret = 0
RTS1 = (ret * 10)
RTS1 = Int(RTS1)
RTS1 = RTS1 / 10
IRG_N = RTS1
End If
If (soumis > 30000) And (soumis <= 35000) Then
IRG_N = ((RTS1 * 8) / 3) - (20000 / 3)
End If

End Function