问题:
1. 本书行将出版之时,美国的个人所得税分为5种不同的费率,其中最大的费率大约为40%。以前的情况更为复杂,税率也更高。下面所示的程序文本采用25个if语句的合理方式来计算1978年的美国联邦所得税。税率分别为0.14,0.15,0.16, 0.17, 0.18,·····。此后的费率增幅大于0.01.有何建议?
if income <= 2200
tax = 0
else if income < 2700
tax = .14 * (income - 2200)
else if income <= 3200
tax = 70 + .15 * (income - 2700)
else if income <= 3700
tax = 145 + .16 * (income - 2200)
else if income <= 4200
tax = 225 + .17 * (income - 2200)
.....
else
tax = 53090 + .70 * (income - 102200)
参考代码:
// Pearls3_1.cpp : Defines the entry point for the console application.
//编程珠玑第二版 习题3.1
//主要思路:用一个表来保存税收所有的税率选项,表的每一项包含三部分:该等级的下界,基本税收,超出下界的税率
//然后根据公式计算出工资属于表的第几项,再根据项中的税率选项计算出应缴的税
#include "stdafx.h"
#include<iostream>
#include<assert.h>
#define N 5
using namespace std;
struct tax{
double bound;//该等级的下界
double base;//基本税收
double rate;//超出下界的税率
};
tax taxTable[N];
void CreateTable()//构建税收表
{
taxTable[0].bound = 0;
taxTable[0].base = 0;
taxTable[0].rate = 0;
taxTable[1].bound = 2200;
taxTable[1].base = 0;
taxTable[1].rate = 0.14;
for (int i = 2; i < N; ++i)
{
taxTable[i].bound = taxTable[i - 1].bound + 500;
taxTable[i].rate = taxTable[i - 1].rate + 0.01;
taxTable[i].base = taxTable[i - 1].base + taxTable[i - 1].rate * 500;
}
}
double calculate_tax(double income)
{
assert(income <= 4200);
int index = (income - 2200+500-1) / 500;
cout << "打印当前的计算公式:" << endl;
cout << taxTable[index].base << " + " << taxTable[index].rate << " * (income - " << taxTable[index].bound << ")" << endl;
return taxTable[index].base + taxTable[index].rate*(income - taxTable[index].bound);
}
int _tmain(int argc, _TCHAR* argv[])
{
CreateTable();
cout << "请输入工资收入(income):";
int income;
while (cin >> income){
cout << "tax = " << calculate_tax(income) << endl;
cout << "请输入工资收入(income):";
}
return 0;
return 0;
}<span style="color:#ff0000;">
</span>
参考: