2019年个人所得税的免征额从3500元提升到了5000元,这意味着月工资在5000元以下的人都不需要缴纳个人所得税了。
js脚本计算2019年个人所得税的计算方法,返回结果是个人所得税的税额
functioncalculateIndividualIncomeTax(wages) {var newWages =wages;var currentTaxRateMinValue = 85000;var taxArray = newArray();var taxLevelRateArray = newArray();
taxLevelRateArray[0] ={
rate:0.45,
minValue:85001};
taxLevelRateArray[1] ={
rate:0.35,
minValue:60001};
taxLevelRateArray[2] ={
rate:0.30,
minValue:40001};
taxLevelRateArray[3] ={
rate:0.25,
minValue:25001};
taxLevelRateArray[4] ={
rate:0.20,
minValue:17001};
taxLevelRateArray[5] ={
rate:0.10,
minValue:8001};
taxLevelRateArray[6] ={
rate:0.03,
minValue:5001};
taxLevelRateArray[7] ={
rate:0.0,
minValue:1};var taxSum = 0;for (var i = 0; i < taxLevelRateArray.length; i++) {//计算每个范围的税率
currentTaxRateMinValue = taxLevelRateArray[i].minValue; //比如:税率 0.35; 适用的范围:大于 60001
if (newWages >=currentTaxRateMinValue) {
taxArray[i]= (newWages - currentTaxRateMinValue) *taxLevelRateArray[i].rate;
newWages= currentTaxRateMinValue - 1;
taxSum= taxSum + taxArray[i]; //累加税的总额度
}
console.log("大于", currentTaxRateMinValue, ",Rate:", taxLevelRateArray[i].rate, ",Tax:", taxArray[i], ",newWages:", newWages);
}returntaxSum;
}
调用:calculateIndividualIncomeTax(85002)
输出的日志:
VM617:25 大于 85001 ,Rate: 0.45 ,Tax: 0.45 ,newWages: 85000
VM617:25 大于 60001 ,Rate: 0.35 ,Tax: 8749.65 ,newWages: 60000
VM617:25 大于 40001 ,Rate: 0.3 ,Tax: 5999.7 ,newWages: 40000
VM617:25 大于 25001 ,Rate: 0.25 ,Tax: 3749.75 ,newWages: 25000
VM617:25 大于 17001 ,Rate: 0.2 ,Tax: 1599.8000000000002 ,newWages: 17000
VM617:25 大于 8001 ,Rate: 0.1 ,Tax: 899.9000000000001 ,newWages: 8000
VM617:25 大于 5001 ,Rate: 0.03 ,Tax: 89.97 ,newWages: 5000
VM617:25 大于 1 ,Rate: 0 ,Tax: 0 ,newWages: 0
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