Excel Module

Function IRG(SOUMIS)
    Dim BRTS, TAX, TB, IMPAN, IMPOTA, IMPM, ABAT, RET, RTS1, ABAT1 As Single
    SOUMIS = SOUMIS / 10
    SOUMIS = Fix(SOUMIS)
    SOUMIS = SOUMIS * 10
    BRTS = SOUMIS * 12
    Select Case BRTS
    Case Is < 120000
        TAX = 0
        IMPAN = 0
        TB = 0
    Case 120000 To 360000
        TAX = 20
        IMPAN = 0
        TB = 120000
    Case 360000 To 1440000
        TAX = 30
        IMPAN = 48000
        TB = 360000
    Case 1440000 To 9999999
        TAX = 35
        IMPAN = 372000
        TB = 1440000
    Case Else
        TAX = 0
        IMPAN = 3367999.65
        TB = 9999999
    End Select
    
    IMPOTA = ((BRTS - TB) * TAX / 100) + IMPAN
    IMPM = IMPOTA / 12
    ABAT = ((40 * IMPM) / 100)
    ABAT1 = ABAT
    Select Case ABAT
    Case Is < 1000
        ABAT = 1000
    Case 1000 To 1500
        ABAT = ABAT
    Case Else
        ABAT = 1500
    End Select
    
    RET = IMPM - ABAT
    
    Select Case RET
    Case Is < 0
        RET = 0
    Case Else
        RET = RET
    End Select

    IRG = RET
End Function

Function CalculeIRG(SOUMIS)
    Dim RESULT As Single
    Select Case SOUMIS
        Case Is <= 30000
            RESULT = 0
        Case 30000 To 35000
            RESULT = (IRG(SOUMIS) * 8 / 3) - (20000 / 3)
        Case Else
            RESULT = IRG(SOUMIS)
    End Select
    
    CalculeIRG = RESULT
End Function

Function CalculeIRGHR(SOUMIS)
    Dim RESULTHR As Single
    Select Case SOUMIS
        Case Is <= 30000
            RESULTHR = 0
        Case 30000 To 40000
            RESULTHR = (IRG(SOUMIS) * 5 / 3) - (12500 / 3)
        Case Else
            RESULTHR = IRG(SOUMIS)
    End Select
    
    CalculeIRGHR = RESULTHR
End Function