个人所得税的计算方法

请教工资计税工资计税金额的计算方法！急用，谢谢！

希望高手可以列出计算思路，

希望能写个SQL的脚本让我测试，谢谢！

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create table 税率表 (
rank int ,
baseIncome numeric(18,2) ,
overmin numeric(18,2),
overmax numeric(18,2) ,
taxs numeric(18,6)
)

insert 税率表 select
1, 2000, 0 , 1000 , 0.05
union all select
2, 2000, 1000 , 3000 , 0.1
union all select
3, 2000, 3000 , 6000 , 0.15
union all select
4, 2000, 6000 , 10000 , 0.2
union all select
5, 2000, 10000, 15000 , 0.25

go

create proc pr_计算税金
@income numeric(18,2)
as

select sum(case when @income>baseIncome+overmax then overmax-overmin else @income-baseIncome-overmin end *taxs) as 税金
from 税率表
where baseIncome+overmin<=@income

go

exec pr_计算税金 2500
--25
exec pr_计算税金 3500
--100
exec pr_计算税金 9500
--1000

exec pr_计算税金 12000
--1500

 

 

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