【Python】个人所得税

以月收入1w，举例计算个税：

#!/usr/bin/python
#-*- encoding:UTF-8 -*- 
#==============================================================================
#=========================Part1 需要手动填写数字
#==============================================================================
#收入项
#@标准工资
basic_salary=10000
#@加班工资
overtime_pay=0
#@补贴
night_snack_allowance=0

#扣款项，细则：养老保险、医疗保险、失业保险，由企业和个人共同缴纳；工伤保险、生育保险，由企业承担；
#@养老保险         8%
employee_retirement_insurance=800
#@医疗保险         2%
employee_medical_insurance=200
#@失业保险         1%
employee_unemployment_insurance=80
#@住房公积金    7%
employee_housing_fund=560

#==============================================================================
#=========================Part2 无需修改，除非个税征收方案变动
#==============================================================================
#@个人所得税     起征点3500
personal_income_tax_level=3500

#应纳税所得额=扣除“三险一金”后月收入 - 扣除标准3500
money_before_de_personal_income_tax = (basic_salary + overtime_pay + night_snack_allowance) - (employee_retirement_insurance + employee_medical_insurance + employee_unemployment_insurance + employee_housing_fund) - personal_income_tax_level

#==个人所得税=应纳税所得额×适用税率 - 速算扣除数
#==全月应纳税所得额                        税率        速算扣除数（元） 
#1-全月应纳税所得额不超过1500元            3%          0 
#2-全月应纳税所得额超过1500元至4500元      10%         105 
#3-全月应纳税所得额超过4500元至9000元      20%         555 
#4-全月应纳税所得额超过9000元至35000元     25%         1005 
#5-全月应纳税所得额超过35000元至55000元    30%         2755 
#6-全月应纳税所得额超过55000元至80000元    35%         5505 
#7-全月应纳税所得额超过80000元             45%         13505 

#个人所得税
personal_income_tax = 0
#个人所得税所在梯度
pIT_level=0
#计算个人所得税
if ((money_before_de_personal_income_tax > 1500) & (money_before_de_personal_income_tax < 4500)): 
    pIT_level = 2
    personal_income_tax = money_before_de_personal_income_tax * 0.1 - 105
elif ((money_before_de_personal_income_tax > 4500) & (money_before_de_personal_income_tax < 9000)): 
    pIT_level = 3
    personal_income_tax = money_before_de_personal_income_tax * 0.2 - 555
elif ((money_before_de_personal_income_tax > 9000) & (money_before_de_personal_income_tax < 35000)): 
    pIT_level = 4
    personal_income_tax = money_before_de_personal_income_tax * 0.25 - 1005
else :
    personal_income_tax=0
print "个人所得税: %s" %(personal_income_tax)

#税后工资
net_pay = money_before_de_personal_income_tax - personal_income_tax + personal_income_tax_level
print "税后工资: %s" %(net_pay)

print "--"
print "@@@@@个人所得税所在梯度level: %s" %(pIT_level)
#print "@@@@@应纳税所得额: %s" %(money_before_de_personal_income_tax)

打印：

D:\python>python calc_PersonalIncomeTax.py
个人所得税: 417.0
税后工资: 7943.0
--
@@@@@个人所得税所在梯度level: 3

 

转载于:https://www.cnblogs.com/caixu/p/3788716.html