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syfun/tax.py

Created December 27, 2018 01:30
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2019个税新算法
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tax.py
# 保留2位小数四舍五入
def round_two(value):
if isinstance(value, (int, float)):
return round(value, 2)
return value
# 校准
def calibrate(func):
def _calibrate(*args, **kwargs):
return round_two(func(*args, **kwargs))
return _calibrate
def compute_insurance_fund(base, configs):
return [(config[0], config[1], round_two(base * config[2]), round_two(base * config[3])) for config in configs]
@calibrate
def other_wage(other_count, month):
return sum([v for k, v in other_count.items() if k <= month])
@calibrate
def tax(per_month_base, month, other_count):
total = per_month_base * month + other_wage(other_count, month)
if total <= 36000:
this = total * 0.03
elif total <= 144000:
this = total * 0.1 - 2520
elif total <= 300000:
this = total * 0.2 - 16920
elif total <= 420000:
this = total * 0.25 - 31920
elif total <= 660000:
this = total * 0.3 - 52920
elif total <= 960000:
this = total * 0.35 - 85920
else:
this = total * 0.45 - 181920
if month == 1:
last = 0
else:
last = sum([tax(per_month_base, i, other_count) for i in range(1, month)])
return this - last
@calibrate
def wage(month, source, other_count, other_not_count, insurances, funds, free, specials):
count, not_count = other_count.get(month, 0), other_not_count.get(month, 0)
out = f'月份: {month}\n\t税前: {source}, 其他计税: {count}, 其他不计税: {not_count}\n'
person_insurance_fund = 0
for value in insurances:
out += f'\t{value[1]}: 公司 {value[2]}, 个人 {value[3]}\n'
person_insurance_fund += value[3]
for value in funds:
out += f'\t{value[1]}: 公司 {value[2]}, 个人 {value[3]}\n'
person_insurance_fund += value[3]
per_month_base = source - person_insurance_fund - free - sum(specials)
t = tax(per_month_base, month, other_count)
after = round(source + count + not_count - person_insurance_fund - t, 2)
out += f'\t扣税: {t}, 税后: {after}'
print(out)
return after
if __name__ == '__main__':
# 月工资
source = 15000
# 五险基数
insurance_base = 3054.95
# 公积金基数
fund_base = 15000
# 免税部分
free = 5000
# 专项扣除
specials = []
insurance_configs = [
# 养老保险, 公司20%, 个人8%
('endowment insurance', '养老保险', 0.2, 0.08),
# 医疗保险, 公司6%-10%, 个人2%
('medical insurance', '医疗保险', 0.06, 0.02),
# 失业保险, 公司1.5%, 个人0.5%-1%
('unemployment insurance', '失业保险', 0.015, 0.005),
# 工伤保险, 公司0.5%-1.2%, 个人无需缴纳
('employment injury_insurance', '工伤保险', 0.005, 0),
# 生育保险, 公司0.8%, 个人无需缴纳
('maternity insurance', '生育保险', 0.008, 0)
]
fund_configs = [
# 公积金, 公司10%-12%, 个人10%-12%
('housing_provident_fund', '公积金', 0.12, 0.12)
]
# 每个月其他计税部分
other_count = {
1: 0,
2: 0,
3: 0,
4: 0,
5: 0,
6: 0,
7: 0,
8: 0,
9: 0,
10: 0,
11: 0,
12: 0
}
# 每个月其他不计税部分
other_not_count = {
1: 300,
2: 300,
3: 300,
4: 300,
5: 300,
6: 300,
7: 300,
8: 300,
9: 300,
10: 300,
11: 300,
12: 300
}
insurances = compute_insurance_fund(insurance_base, insurance_configs)
funds = compute_insurance_fund(fund_base, fund_configs)
months = [wage(m, source, other_count, other_not_count, insurances, funds, free, specials) for m in range(1, 13)]
print(f'\n总收入: {sum(months)}')
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