最新个人所得税计算

DotNet1010 2021-08-27 原文

         private static double CalcTax(double salary)
        {
            double C0 = 3000, C0Ratio = 0.00;
            int L1 = 1500, L2 = 4500, L3 = 9000, L4 = 35000, L5 = 55000, L6 = 80000;

            double C1 = L1–0, C1Ratio = 0.05;
            double C2 = L2–L1, C2Ratio = 0.10;
            double C3 = L3–L2, C3Ratio = 0.20;
            double C4 = L4 – L3, C4Ratio = 0.25;
            double C5 = L5 – L4, C5Ratio = 0.30;
            double C6 = L6 – L5, C6Ratio = 0.35;
            double C7 = double.MaxValue, C7Ratio = 0.45;

            double minValue = 0.0;
            double deltValue = salary;
            double tax = 0;

if (salary <= 0) return 0;

minValue = Math.Min(salary, C0); tax += minValue * C0Ratio;
deltValue -= minValue; if (deltValue == 0) return tax;

            //level1
            minValue = Math.Min(deltValue, C1); tax += minValue * C1Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            //level2
            minValue = Math.Min(deltValue, C2); tax += minValue * C2Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            //level3
            minValue = Math.Min(deltValue, C3); tax += minValue * C3Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            //level4
            minValue = Math.Min(deltValue, C4); tax += minValue * C4Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            //level5
            minValue = Math.Min(deltValue, C5); tax += minValue * C5Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            //level6
            minValue = Math.Min(deltValue, C6); tax += minValue * C6Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            //level7
            minValue = Math.Min(deltValue, C7); tax += minValue * C7Ratio;
            deltValue -= minValue; if (deltValue == 0) return tax;
            return tax;
        }