北京纳税计算程序

纳税光荣

北京2020年后纳税规则调整如下

假设某互联网公司程序员收入月入3个W；基础5000和各种免税向后计算程序如下：（按照12个月算，奖金、年终奖未计算在内。。。）

clc;clear;
close all;

Salary = [30250,30290,30240,30290,30290,30270,30240,30270,30250,30270,30240,30260];   % 每个月工资
LeastNumber = 5000;         % 免税工资
InsuranceAndFund = 4500;    % 五险一金
Rent = 1500;                % 租房减免

t = 1:12;
EffectiveSalary = Salary-LeastNumber-InsuranceAndFund-Rent;    % 需要纳税的额度
TaxPersent = [0.03,0.1,0.2,0.25,0.3,0.35,0.45];          % 纳税比例
TaxGate = [3.6e4,1.44e5,3e5,4.2e5,6.6e5,9.6e5];          % 纳税阶段  
MaxGate = TaxPersent(1:end-1).*(TaxGate-[0,TaxGate(1:end-1)]);  % 每个阶段纳税的上限

SumNumber = cumsum(MaxGate);
SumSalary = 0;
MidTax = 0;
SumTax = zeros(1,12);

for i = 1:12
    SumSalary = SumSalary+EffectiveSalary(i);       
    if SumSalary<TaxGate(1)
        MonthTax = SumSalary*TaxPersent(1);
    elseif SumSalary>TaxGate(1) && SumSalary<TaxGate(2)
        MonthTax = (SumSalary-TaxGate(1))*TaxPersent(2)+SumNumber(1);
    elseif SumSalary>TaxGate(2) && SumSalary<TaxGate(3)
        MonthTax = (SumSalary-TaxGate(2))*TaxPersent(3)+SumNumber(2);
    elseif SumSalary>TaxGate(3) && SumSalary<TaxGate(4)
        MonthTax = (SumSalary-TaxGate(3))*TaxPersent(4)+SumNumber(3);
    elseif SumSalary>TaxGate(4) && SumSalary<TaxGate(5)
        MonthTax = (SumSalary-TaxGate(4))*TaxPersent(5)+SumNumber(4);
    elseif SumSalary>TaxGate(5) && SumSalary<TaxGate(6)
        MonthTax = (SumSalary-TaxGate(5))*TaxPersent(6)+SumNumber(5);
    else 
        MonthTax = (SumSalary-TaxGate(6))*TaxPersent(7)+SumNumber(6);
    end
    SumTax(i) = MonthTax-MidTax;
    MidTax = MonthTax;
    
end

figure,b = plot(t,SumTax,'^-');
title('Tax');
xlabel('Month');
ylabel('Amount');
YearTax = sum(SumTax);                                            % 纳税总额
AllSalary = sum(Salary)-YearTax-InsuranceAndFund*12;              % 收入总额

可以看出，该程序员总需要纳税3个多W。纳税大户！