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：0.2%
def calculate_personal_unemployment_insurance(self, n):
if n < self.base_limit:
return n * 0.002
else:
return self.base_limit * 0.002
# 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 ********** #
# 计算工伤保险单位缴纳：0.4%（个人不缴）
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 ********** #
# 计算生育保险单位缴纳：0.8%（个人不缴）
def calculate_unit_maternity_insurance(self, n):
if n < self.base_limit:
return n * 0.008
else:
return self.base_limit * 0.008
# ********** 医疗保险 ********** #
# 计算医疗保险个人缴纳：2%
def calculate_personal_medical_insurance(self, n):
if n < self.base_limit:
return n * 0.02
else:
return self.base_limit * 0.02
# 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
n = int(input('请输入工资数：'))
# 其它补贴
allowance = int(input('其它补贴：'))
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(n)
calculate_unit_accumulation_fund = calculation.calculate_unit_accumulation_fund(n)
# 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(n)
calculate_unit_endowment_insurance = calculation.calculate_unit_endowment_insurance(n)
# ***** 失业保险 ***** #
calculate_personal_unemployment_insurance = calculation.calculate_personal_unemployment_insurance(n)
calculate_unit_unemployment_insurance = calculation.calculate_unit_unemployment_insurance(n)
# ***** 工伤保险 ***** #
calculate_unit_injury_insurance = calculation.calculate_unit_injury_insurance(n)
# ***** 生育保险 ***** #
calculate_unit_maternity_insurance = calculation.calculate_unit_maternity_insurance(n)
# ***** 医疗保险 ***** #
calculate_personal_medical_insurance = calculation.calculate_personal_medical_insurance(n)
calculate_unit_medical_insurance = calculation.calculate_unit_medical_insurance(n)
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：0】【单位：%.2f】' % calculate_unit_injury_insurance)
print('生育保险：【个人：0】【单位：%.2f】' % 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_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 = n - 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))
print('少缴纳比例：【%.1f%%】' % ((personal_tax_old - personal_tax_new) / personal_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7457.00元，现在到手7696.60元。缴纳的个税，相比之前的323.00元，现在只需缴纳83.40元，可以少交税239.60元，少缴纳了74.2%。