/* PHP不使用速算扣除数计算个人所得税
* @author 吴先成
* @param float $salary 含税收入金额
* @param float $deduction 保险等应当扣除的金额 默认值为0
* @param float $threshold 起征金额 默认值为5000
* @return float | false 返回值为应缴税金额 参数错误时返回false
*/
function getPersonalIncomeTax($salary, $deduction=0, $threshold=5000){
if(!is_numeric($salary) || !is_numeric($deduction) || !is_numeric($threshold)){
return false;
}
if($salary <= $threshold){
return 0;
}
$levels = array(3000, 12000, 25000, 35000, 55000, 80000, PHP_INT_MAX);
$rates = array(0.03, 0.1, 0.2, 0.25, 0.3, 0.35, 0.45);
$taxableIncome = $salary - $threshold - $deduction;
$tax = 0;
foreach($levels as $k => $level){
$previousLevel = isSet($levels[$k-1]) ? $levels[$k-1] : 0;
if($taxableIncome <= $level){
$tax += ($taxableIncome - $previousLevel) * $rates[$k];
break;
}
$tax += ($level-$previousLevel) * $rates[$k];
}
$tax = round($tax, 2);
return $tax;
}