计算中国居民个人所得税

最新推荐文章于 2024-08-03 11:36:24 发布

lei_Dream

最新推荐文章于 2024-08-03 11:36:24 发布

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分类专栏： java 数据库操作 execl 文章标签： java 算法

本文链接：https://blog.csdn.net/bfcqnqwnfa/article/details/126522700

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根据收入计算免税收入实缴税额以及实发金额等信息
报税模板

public class RateUtils {

    /**
     * 计算居民身份证稿酬所得税
     * @param settleMoney  收入
     * @return
     */
    public static Double getRateMoney(Double settleMoney) {
        String s = String.format("%.2f", settleMoney);
        double res = Double.parseDouble(s);
        //费用
        Double cost = 800.00;
        //免税收入
        Double noRateMoney = 0.00;
        //应纳税所得额
        Double assInCome = 0.00;
        //税率(%)
        Double rate = 0.2;
        //抵免境外税额
        Double foreignTaxcredit = 0.00;
        // 实缴税额
        Double payTax = 0.00;
        //实发金额
        Double payMoney = 0.00;
        if (settleMoney > 4000) {
            cost = get2fDouble(settleMoney * 0.2);
        }
        if (settleMoney > cost) {
            noRateMoney = get2fDouble((settleMoney - cost) * 0.3);
        }
        if ((settleMoney - cost - noRateMoney) > 0) {
            assInCome = get2fDouble(settleMoney - cost - noRateMoney);
        }
        payTax = get2fDouble(assInCome * rate);
        payMoney = get2fDouble(settleMoney - payTax);

        return payTax;
    }
    /**
     * 计算非居民身份证稿酬所得税
     * @param settleMoney 收入
     * @return
     */
    public static Double getNoChinaRateMoney(Double settleMoney) {
        String s = String.format("%.2f", settleMoney);
        double res = Double.parseDouble(s);
        //费用
        Double cost = 0.00;
        //免税收入
        Double noRateMoney = 0.00;
        //应纳税所得额
        Double assInCome = 0.00;
        //税率(%)
        Double rate = 0.03;
        //速算扣除数
        Double quickCalc = 0.00;
        // 实缴税额
        Double payTax = 0.00;
        // 实发金额
        Double payMoney = 0.00;
        ///计算费用
        cost = get2fDouble(settleMoney * 0.2);
        ///计算免税收入
        noRateMoney = get2fDouble((settleMoney - cost) * 0.3);
        //计算应纳所得额
        assInCome = get2fDouble(settleMoney - cost - noRateMoney);
        ///税额计算 =IF(J18<=3000,3%,IF(J18<=12000,10%,IF(J18<=25000,20%,IF(J18<=35000,25%,IF(J18<=55000,30%,IF(J18<=80000,35%,45%))))))
        if (assInCome <= 3000) {
            rate = 0.03;
        } else if (assInCome <= 12000) {
            rate = 0.1;
        } else if (assInCome <= 25000) {
            rate = 0.2;
        } else if (assInCome <= 35000) {
            rate = 0.25;
        } else if (assInCome <= 55000) {
            rate = 0.3;
        } else if (assInCome <= 80000) {
            rate = 0.35;
        } else {
            rate = 0.45;
        }
        ///计算速算扣除数 =IF(K18=3%,0,IF(K18=10%,210,IF(K18=20%,1410,IF(K18=25%,2660,IF(K18=30%,4410,IF(K18=35%,7160,IF(K18=45%,15160)))))))
        if (rate == 0.03) {
            quickCalc = 0.0;
        } else if (rate == 0.1) {
            quickCalc = 210.0;
        } else if (rate == 0.2) {
            quickCalc = 1410.0;
        } else if (rate == 0.25) {
            quickCalc = 2660.0;
        } else if (rate == 0.3) {
            quickCalc = 4410.00;
        } else if (rate == 0.35) {
            quickCalc = 7160.0;
        } else if (rate == 0.45) {
            quickCalc = 15160.0;
        }
        ///实缴税额 ROUND(J18*K18-L18,2)
        payTax = get2fDouble(assInCome * rate-quickCalc);
        payMoney = get2fDouble(settleMoney - payTax);
        return payTax;
    }
    private static Double  get2fDouble(Double doubleNum) {
        String s = String.format("%.2f", doubleNum);
        return Double.parseDouble(s);
    }
}