代码如下：
#!/usr/bin/python # -*- coding: utf-8 -*- """ @file: calculate.py @author: xiaoxiao @date: 2018-07-07 17:30:32 """ class Calculate(object): def __init__(self, base_limit, tax_base, tax_3, tax_10, tax_20, tax_25, tax_30, tax_35): self.base_limit = base_limit self.tax_base = tax_base self.tax_3 = tax_3 self.tax_10 = tax_10 self.tax_20 = tax_20 self.tax_25 = tax_25 self.tax_30 = tax_30 self.tax_35 = tax_35 # ********** 公积金 ********** # # 计算公积金个人缴纳：12% def calculate_personal_accumulation_fund(self, n): if n < self.base_limit: return n * 0.12 else: return self.base_limit * 0.12 # 计算公积金单位缴纳：12% def calculate_unit_accumulation_fund(self, n): if n < self.base_limit: return n * 0.12 else: return self.base_limit * 0.12 # ********** 养老保险 ********** # # 计算养老保险个人缴纳：8% def calculate_personal_endowment_insurance(self, n): if n < self.base_limit: return n * 0.08 else: return self.base_limit * 0.08 # 计算养老保险单位缴纳：19% def calculate_unit_endowment_insurance(self, n): if n < self.base_limit: return n * 0.19 else: return self.base_limit * 0.19 # ********** 失业保险 ********** # # 计算失业保险个人缴纳：0.0% def calculate_personal_unemployment_insurance(self, n): if n < self.base_limit: return n * 0.00 else: return self.base_limit * 0.00 # 计算失业保险单位缴纳：0.8% def calculate_unit_unemployment_insurance(self, n): if n < self.base_limit: return n * 0.008 else: return self.base_limit * 0.008 # ********** 工伤保险 ********** # # 计算工伤保险个人缴纳：0.0% def calculate_personal_injury_insurance(self, n): if n < self.base_limit: return n * 0.00 else: return self.base_limit * 0.00 # 计算工伤保险单位缴纳：0.4% def calculate_unit_injury_insurance(self, n): if n < self.base_limit: return n * 0.004 else: return self.base_limit * 0.004 # ********** 生育保险 ********** # # 计算生育保险个人缴纳：0.0% def calculate_personal_maternity_insurance(self, n): if n < self.base_limit: return n * 0.00 else: return self.base_limit * 0. # 计算生育保险单位缴纳：0.4% def calculate_unit_maternity_insurance(self, n): if n < self.base_limit: return n * 0.004 else: return self.base_limit * 0.004 # ********** 医疗保险 ********** # # 计算医疗保险个人缴纳：2%+3 def calculate_personal_medical_insurance(self, n): if n < self.base_limit and n >= 3: return n * 0.02 + 3 elif n > self.base_limit: return self.base_limit * 0.02 + 3 else: return 0.00 # 计算医疗保险单位缴纳：10% def calculate_unit_medical_insurance(self, n): if n < self.base_limit: return n * 0.10 else: return self.base_limit * 0.10 # ********** 个人所得税 ********** # def calculate_personal_income_tax(self, m): m = m - self.tax_base if m <= 0: return 0 elif m < self.tax_3: return m * 0.03 elif m < self.tax_10: return m * 0.10 - self.tax_3 * 0.07 elif m < self.tax_20: return m * 0.20 - self.tax_10 * 0.1 - self.tax_3 * 0.07 elif m < self.tax_25: return m * 0.25 - self.tax_20 * 0.05 - self.tax_10 * 0.1 - self.tax_3 * 0.07 elif m < self.tax_30: return m * 0.30 - self.tax_25 * 0.05 - self.tax_20 * 0.05 - self.tax_10 * 0.1 - self.tax_3 * 0.07 elif m < self.tax_35: return m * 0.35 - self.tax_30 * 0.05 - self.tax_25 * 0.05 - self.tax_20 * 0.05 - self.tax_10 * 0.1 - self.tax_3 * 0.07 else: return m * 0.45 - self.tax_35 * 0.1 - self.tax_30 * 0.05 - self.tax_25 * 0.05 - self.tax_20 * 0.05 - self.tax_10 * 0.1 - self.tax_3 * 0.07 # 就算旧版年终奖扣税 def calculate_year_award_tax_old(self, salary, year_award): tax = 0.0 base_salary = 3500 # 如果年终奖减去最低扣税基数与基本工资的差额小于0，则不用扣税 if year_award - base_salary + salary <= 0: return tax if salary > base_salary: if year_award / 12 < 1500: tax = year_award * 0.03 - 0 elif year_award / 12 < 4500: tax = year_award * 0.10 - 105 elif year_award /12 < 9000: tax = year_award * 0.20 - 555 elif year_award / 12 < 35000: tax = year_award * 0.25 - 1005 elif year_award / 12 < 55000: tax = year_award * 0.30 - 2755 elif year_award / 12 < 80000: tax = year_award * 0.35 - 5505 elif year_award > 80000: tax = year_award * .045 - 80000 else: print ("Input year_award = %s" % year_award) else: if year_award / 12 < 1500: tax = (year_award - base_salary + salary) * 0.03 - 0 elif year_award / 12 < 4500: tax = (year_award - base_salary + salary) * 0.10 - 105 elif year_award /12 < 9000: tax = (year_award - base_salary + salary) * 0.20 - 555 elif year_award / 12 < 35000: tax = (year_award - base_salary + salary) * 0.25 - 1005 elif year_award / 12 < 55000: tax = (year_award - base_salary + salary) * 0.30 - 2755 elif year_award / 12 < 80000: tax = (year_award - base_salary + salary) * 0.35 - 5505 elif year_award > 80000: tax = (year_award - base_salary + salary) * .045 - 13505 else: print ("Input year_award = %s" % year_award) return tax # 计算新版年终奖扣税 def calculate_year_award_tax_new(self, salary, year_award): tax = 0.0 base_salary = 5000 # 如果年终奖减去最低扣税基数与基本工资的差额小于0，则不用扣税 if year_award - base_salary + salary <= 0: return tax if salary > base_salary: if year_award / 12 < 3000: tax = year_award * 0.03 - 0 elif year_award / 12 < 12000: tax = year_award * 0.10 - 210 elif year_award /12 < 25000: tax = year_award * 0.20 - 1410 elif year_award / 12 < 35000: tax = year_award * 0.25 - 2660 elif year_award / 12 < 55000: tax = year_award * 0.30 - 4410 elif year_award / 12 < 80000: tax = year_award * 0.35 - 7160 elif year_award > 80000: tax = year_award * .045 - 15160 else: print ("Input year_award = %s" % year_award) else: if year_award / 12 < 1500: tax = (year_award - base_salary + salary) * 0.03 - 0 elif year_award / 12 < 4500: tax = (year_award - base_salary + salary) * 0.10 - 105 elif year_award /12 < 9000: tax = (year_award - base_salary + salary) * 0.20 - 555 elif year_award / 12 < 35000: tax = (year_award - base_salary + salary) * 0.25 - 1005 elif year_award / 12 < 55000: tax = (year_award - base_salary + salary) * 0.30 - 2755 elif year_award / 12 < 80000: tax = (year_award - base_salary + salary) * 0.35 - 5505 elif year_award > 80000: tax = (year_award - base_salary + salary) * .045 - 80000 else: print ("Input year_award = %s" % year_award) return tax salary = input('请输入工资数：') if salary: salary = int(salary) else: salary = 0 # 其它补贴 allowance = input('其它补贴：') if allowance: allowance = int(allowance) else: allowance = 0 year_award = input('请输入年终奖：') if year_award: year_award = int(year_award) else: year_award = 0 calculation = Calculate(25401, 3500, 1500, 4500, 9000, 35000, 55000, 80000) calculation_new = Calculate(25401, 5000, 3000, 12000, 25000, 35000, 55000, 80000) # ***** 公积金 ****** # calculate_personal_accumulation_fund = calculation.calculate_personal_accumulation_fund(salary) calculate_unit_accumulation_fund = calculation.calculate_unit_accumulation_fund(salary) # print '缴纳的公积金为：' + str(calculate_personal_accumulation_fund + calculate_unit_accumulation_fund) # ***** 养老保险 ***** # calculate_personal_endowment_insurance = calculation.calculate_personal_endowment_insurance(salary) calculate_unit_endowment_insurance = calculation.calculate_unit_endowment_insurance(salary) # ***** 失业保险 ***** # calculate_personal_unemployment_insurance = calculation.calculate_personal_unemployment_insurance(salary) calculate_unit_unemployment_insurance = calculation.calculate_unit_unemployment_insurance(salary) # ***** 工伤保险 ***** # calculate_personal_injury_insurance = calculation.calculate_personal_injury_insurance(salary) calculate_unit_injury_insurance = calculation.calculate_unit_injury_insurance(salary) # ***** 生育保险 ***** # calculate_personal_maternity_insurance = calculation.calculate_personal_maternity_insurance(salary) calculate_unit_maternity_insurance = calculation.calculate_unit_maternity_insurance(salary) # ***** 医疗保险 ***** # calculate_personal_medical_insurance = calculation.calculate_personal_medical_insurance(salary) calculate_unit_medical_insurance = calculation.calculate_unit_medical_insurance(salary) print('\n公积金：【个人：%.2f】【单位：%.2f】' % (calculate_personal_accumulation_fund, calculate_unit_accumulation_fund)) print('养老保险：【个人：%.2f】【单位：%.2f】' % (calculate_personal_endowment_insurance, calculate_unit_endowment_insurance)) print('失业保险：【个人：%.2f】【单位：%.2f】' % (calculate_personal_unemployment_insurance, calculate_unit_unemployment_insurance)) print('工伤保险：【个人：%.2f】【单位：%.2f】' % (calculate_personal_injury_insurance, calculate_unit_injury_insurance)) print('生育保险：【个人：%.2f】【单位：%.2f】' % (calculate_personal_maternity_insurance, calculate_unit_maternity_insurance)) print('医疗保险：【个人：%.2f】【单位：%.2f】' % (calculate_personal_medical_insurance, calculate_unit_medical_insurance)) personal_all = calculate_personal_accumulation_fund + calculate_personal_endowment_insurance + calculate_personal_unemployment_insurance + calculate_personal_injury_insurance + calculate_personal_maternity_insurance + calculate_personal_medical_insurance unit_all = calculate_unit_accumulation_fund + calculate_unit_endowment_insurance + calculate_unit_endowment_insurance + calculate_unit_injury_insurance + calculate_unit_maternity_insurance + calculate_unit_medical_insurance print('总共缴纳：【个人：%.2f】【单位：%.2f】\n' % (personal_all, unit_all)) # ***** 税前应发工资 ***** # total_pay_amount = salary - personal_all + allowance print("1.老版纳税税级距：3500[base]-1500[3%]-4500[10%]-9000[20%]-35000[25%]-55000[30%]-80000[35%]-above[45%]") print("2.新版纳税税级距：5000[base]-3000[3%]-12000[10%]-25000[20%]-35000[25%]-55000[30%]-80000[35%]-above[45%]") # ***** 缴纳的个人所得税 ***** # personal_tax_old = calculation.calculate_personal_income_tax(total_pay_amount) personal_tax_new = calculation_new.calculate_personal_income_tax(total_pay_amount) print('\n应发工资：【%.2f】\n' % total_pay_amount) print('老版个人所得税：【%.2f】' % personal_tax_old) final_paying_amount_old = total_pay_amount - personal_tax_old print('老版实发工资：【%.2f】\n' % final_paying_amount_old) print('新版个人所得税：【%.2f】' % personal_tax_new) final_paying_amount_new = total_pay_amount - personal_tax_new print('新版实发工资：【%.2f】' % final_paying_amount_new) print('\n新版比老版少缴纳个人所得税：【%.2f】' % (personal_tax_old - personal_tax_new)) if personal_tax_old > 0: print('少缴纳比例：【%.1f%%】' % ((personal_tax_old - personal_tax_new) / personal_tax_old * 100)) print ('\n') year_award_tax_old = calculation.calculate_year_award_tax_old(salary, year_award) year_award_tax_new = calculation.calculate_year_award_tax_new(salary, year_award) print('老版年终奖所得扣税如下：') print('年终奖金额 旧版扣税 新版扣税 旧版年终奖最终所得 新版年终奖最终所得') print(' ' + str(year_award) + ' ' + str(year_award_tax_old) + ' ' + str(year_award_tax_new) + ' ' + str(year_award - year_award_tax_old) + ' ' + str(year_award - year_award_tax_new)) year_salary_old = final_paying_amount_old + year_award - year_award_tax_old year_salary_new = final_paying_amount_new + year_award - year_award_tax_new print('\n年终奖新版比老版少缴纳所得税：【%.2f】' % (year_award_tax_old - year_award_tax_new)) if year_award_tax_old > 0: print('少缴纳比例：【%.1f%%】' % ((year_award_tax_old - year_award_tax_new) / year_award_tax_old * 100)) print('旧版年终那个月最终工资所得：' + str(year_salary_old)) print('新版年终那个月最终工资所得：' + str(year_salary_new)) print('\n年终奖那个月新版比老版总共少缴纳所得税：【%.2f】' % (personal_tax_old - personal_tax_new + year_award_tax_old - year_award_tax_new)) if year_award_tax_old > 0: print('少缴纳比例：【%.1f%%】' % ((personal_tax_old - personal_tax_new + year_award_tax_old - year_award_tax_new) / (personal_tax_old + year_award_tax_old) * 100))计算结果： 由此可见，在不计算其它补贴的情况下，纯月薪10000，以前到手7472.30元，现在到手7713.09元。缴纳的个税，相比之前的324.70元，现在只需缴纳83.91元，可以少交税240.79元，少缴纳了74.2%。
