工资个税的计算公式为:
应纳税额=(工资薪金所得 -“五险一金”-扣除数)×适用税率-速算扣除数
扣除标准:个税按3500元/月的起征标准算
我们此处简化五险一金,假设为0,则
如果某人的工资收入为5000元,他应纳个人所得税为:(5000—3500)×3%—0=45(元)。
税率表如下:
代码
public static void main(String[] args) { Scanner scan = new Scanner(System.in); System.out.println("请输入您的工资:"); double salary = scan.nextDouble(); double deductionAmount = 3500;//扣除数 double taxSalary = salary-deductionAmount;//应上税的工资 double taxRate = 0;//税率 double quickCalculationDeduction = 0;//速算扣除数 if(taxSalary>0) { if(taxSalary<1500) { taxRate = 0.03; quickCalculationDeduction = 0; }else if(taxSalary<4500) { taxRate = 0.1; quickCalculationDeduction = 105; }else if(taxSalary<9000) { taxRate = 0.2; quickCalculationDeduction = 555; }else if(taxSalary<35000) { taxRate = 0.25; quickCalculationDeduction = 1005; }else if(taxSalary<55000) { taxRate = 0.3; quickCalculationDeduction = 2755; }else if(taxSalary<80000) { taxRate = 0.35; quickCalculationDeduction = 5505; }else { taxRate = 0.45; quickCalculationDeduction = 13505; } double taxPayable = taxSalary*taxRate-quickCalculationDeduction; System.out.println("当月应缴纳的税额为:"+taxPayable); }else { System.out.println("您的工资未到达起征点,请继续努力~"); } }