TAX SOFTWARE REVIEWS.
本文评测了BNA个人所得税电子表格软件，该软件可计算并预测七年内的个人税负，支持多种情景比较和自定义子表格，但存在需预先计算的技术限制。
Abstract This article focuses on BNA Income Tax Spreadsheet which is a software package for calculating the individual income tax. The output of the program, which can be printed and also saved to disk, includes a main worksheet and subworksheets. In addition to calculating the tax for any one taxable year, the spreadsheet allows the user to project the tax liability for up to seven years. It also allows the user to vary the input for a particular taxable years and compare the differing tax results for that year given as many as seven different tax scenarios. Another new feature of the spreadsheet gives a user the ability to create custom subworksheets. For example, the main worksheet has a number of subworksheets which the user can call up in order to make detailed calculations of an entry. Two additional new features of the spreadsheet give the user flexibility in storing, manipulating, and printing the completed worksheet and subworksheets. There are some technical limitations to the software. A number of calculations must be made before data are entered on the worksheets. This could lead to errors in computing the tax liability.