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个人所得税计算java版

时间:2018-12-25 22:22:06      阅读:263      评论:0      收藏:0      [点我收藏+]

标签:docker   base64   type   data-   租赁   asc   amount   -keep   类型   

年关将至,该到了发年终奖的时候了。所以就到网上去找下,个税计算器,但是发现做的有点像病毒网站似的。所以计算结果也不太敢信,于是琢磨着,要不自己动手写一个个税计算器吧。

说干就干,先上国家税务局了解了下个税计算的公式,说简单也简单说复杂也复杂,个税计算,分几个种类:

1、综合税率表

技术分享图片技术分享图片?

一般来说,我们员工的工资就按这个税率表来计算。

2、经营所得

技术分享图片技术分享图片?

这个应该是个体工商户类的适用

3、劳务报酬

技术分享图片技术分享图片?

这个一般适用于,比如有个兼职,外包等,如果要纳税,就按这个税率表。

这个是2018年最新的个税税率,现在统一按5000元起征,也就是收入在5000元以下,是不用纳税的。

项目采用springboot开发,非常容易上手。

计算规则的代码:

  1    /**
  2      * 计算个人所得税
  3      * www.xcc.cn 版权所有
  4      * @param minusAmount 扣除社保的金额
  5      * @param minusAmount2 当月工资(扣除社保后)(算年终奖)
  6      * @param salaryType 收入类型
  7      * @param minimumAmount 个税基数,5000
  8      * */
  9     public GeshuiDto calc(double originAmount, double minusAmount, double minusAmount2, String salaryType, int minimumAmount) {
 10         GeshuiDto dto = new GeshuiDto();
 11         dto.originAmount = originAmount;
 12         dto.minusAmount = minusAmount;
 13         dto.taxAmount = 0;
 14         dto.finalAmount = 0;
 15         
 16         if(originAmount == 0){
 17             return dto;
 18         }
 19         
 20         //工资、薪金所得
 21         if(Objects.equal("1", salaryType)){
 22             double balanceAmount = BigDecimal.valueOf(originAmount)
 23                     .subtract(BigDecimal.valueOf(minusAmount))
 24                     .subtract(BigDecimal.valueOf(minimumAmount)).doubleValue();
 25             dto.balanceAmount = balanceAmount;
 26             if(minimumAmount == 5000) {
 27                 if(balanceAmount >0 && balanceAmount <=3000){
 28                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
 29                 }
 30                 if(balanceAmount >3000 && balanceAmount <=12000){
 31                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(210)).doubleValue();
 32                 }
 33                 if(balanceAmount >12000 && balanceAmount <=25000){
 34                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1410)).doubleValue();
 35                 }
 36                 if(balanceAmount >25000 && balanceAmount <=35000){
 37                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2660)).doubleValue();
 38                 }
 39                 if(balanceAmount >35000 && balanceAmount <=55000){
 40                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(4410)).doubleValue();
 41                 }
 42                 if(balanceAmount >55000 && balanceAmount <=80000){
 43                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(7160)).doubleValue();
 44                 }
 45                 if(balanceAmount >80000 ){
 46                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(15160)).doubleValue();
 47                 }
 48             }else {
 49                 if(balanceAmount >0 && balanceAmount <=1500){
 50                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
 51                 }
 52                 if(balanceAmount >1500 && balanceAmount <=4500){
 53                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(105)).doubleValue();
 54                 }
 55                 if(balanceAmount >4500 && balanceAmount <=9000){
 56                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(555)).doubleValue();
 57                 }
 58                 if(balanceAmount >9000 && balanceAmount <=35000){
 59                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1005)).doubleValue();
 60                 }
 61                 if(balanceAmount >35000 && balanceAmount <=55000){
 62                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2755)).doubleValue();
 63                 }
 64                 if(balanceAmount >55000 && balanceAmount <=80000){
 65                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(5505)).doubleValue();
 66                 }
 67                 if(balanceAmount >80000 ){
 68                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(13505)).doubleValue();
 69                 }
 70             }
 71             
 72         }else if(Objects.equal("2", salaryType)){ //个体工商户生产、经营所得
 73             double balanceAmount = originAmount;
 74             dto.balanceAmount = balanceAmount;
 75             if(balanceAmount >0 && balanceAmount <= 15000){
 76                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.05)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
 77             }
 78             if(balanceAmount > 15000 && balanceAmount <= 30000){
 79                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(750)).doubleValue();
 80             }
 81             if(balanceAmount > 30000 && balanceAmount <= 60000){
 82                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(3750)).doubleValue();
 83             }
 84             if(balanceAmount > 60000 && balanceAmount <= 100000){
 85                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(9750)).doubleValue();
 86             }
 87             if(balanceAmount > 100000){
 88                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(14750)).doubleValue();
 89             }
 90         }else if(Objects.equal("3", salaryType)){ //年终奖所得
 91             double balanceAmount = 0;
 92             if(minusAmount2 - minimumAmount < 0){
 93                 balanceAmount = BigDecimal.valueOf(originAmount).subtract(BigDecimal.valueOf(3500-minusAmount2)).doubleValue();
 94             }else{
 95                 balanceAmount = originAmount;
 96             }
 97             dto.balanceAmount = balanceAmount;
 98             double avg_balanceAmount = balanceAmount/12;
 99             if(minimumAmount == 5000) {
100                 if(avg_balanceAmount >0 && avg_balanceAmount<=3000){
101                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
102                 }
103                 if(avg_balanceAmount >3000 && avg_balanceAmount<=12000){
104                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(210)).doubleValue();
105                 }
106                 if(avg_balanceAmount >12000 && avg_balanceAmount<=25000){
107                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1410)).doubleValue();
108                 }
109                 if(avg_balanceAmount >25000 && avg_balanceAmount<=35000){
110                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2660)).doubleValue();
111                 }
112                 if(avg_balanceAmount >35000 && avg_balanceAmount<=55000){
113                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(4410)).doubleValue();
114                 }
115                 if(avg_balanceAmount >55000 && avg_balanceAmount<=80000){
116                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(7160)).doubleValue();
117                 }
118                 if(avg_balanceAmount >80000){
119                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(15160)).doubleValue();
120                 }
121             }else {
122                 if(avg_balanceAmount >0 && avg_balanceAmount<=1500){
123                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
124                 }
125                 if(avg_balanceAmount >1500 && avg_balanceAmount<=4500){
126                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(105)).doubleValue();
127                 }
128                 if(avg_balanceAmount >4500 && avg_balanceAmount<=9000){
129                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(555)).doubleValue();
130                 }
131                 if(avg_balanceAmount >9000 && avg_balanceAmount<=35000){
132                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1005)).doubleValue();
133                 }
134                 if(avg_balanceAmount >35000 && avg_balanceAmount<=55000){
135                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2775)).doubleValue();
136                 }
137                 if(avg_balanceAmount >55000 && avg_balanceAmount<=80000){
138                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(5505)).doubleValue();
139                 }
140                 if(avg_balanceAmount >80000){
141                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(13505)).doubleValue();
142                 }
143             }
144             
145         }else if(Objects.equal("4", salaryType)){ //劳务报酬所得
146             dto.balanceAmount = originAmount;
147             if(originAmount>0 && originAmount <= 800){
148                 dto.taxAmount =0;
149             }else if(originAmount > 800){
150                 double balanceAmount = 0;
151                 if(originAmount >800 && originAmount <= 4000){
152                     balanceAmount = originAmount-800;
153                 }
154                 if(originAmount > 4000){
155                     balanceAmount = originAmount*0.8;
156                 }
157                 if(balanceAmount >0 && balanceAmount <= 20000){
158                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
159                 }
160                 if(balanceAmount >20000 && balanceAmount <= 50000){
161                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2000)).doubleValue();
162                 }
163                 if(balanceAmount >50000){
164                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.4)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(7000)).doubleValue();
165                 }
166             }
167         }else if(Objects.equal("5", salaryType)){ //稿酬所得
168             double balanceAmount = 0;
169             if(originAmount >0 && originAmount <= 4000){
170                 balanceAmount = originAmount-800;
171             }else if(originAmount > 4000){
172                 balanceAmount = originAmount*0.8;
173             }
174             dto.balanceAmount = balanceAmount;
175             dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.14)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
176         }else if(Objects.equal("6", salaryType)){ //特许权使用费所得
177             double balanceAmount = 0;
178             if(originAmount >0 && originAmount <= 4000){
179                 balanceAmount = originAmount-800;
180             }else if(originAmount > 4000){
181                 balanceAmount = originAmount*0.8;
182             }
183             dto.balanceAmount = balanceAmount;
184             dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
185         }else if(Objects.equal("7", salaryType)){ //财产租赁所得
186             double balanceAmount = 0;
187             if(originAmount >0 && originAmount <= 4000){
188                 balanceAmount = originAmount-800;
189             }else if(originAmount > 4000){
190                 balanceAmount = originAmount*0.8;
191             }
192             dto.balanceAmount = balanceAmount;
193             dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
194         }else if(Objects.equal("8", salaryType)){ //财产转让所得
195             dto.balanceAmount = originAmount;
196             dto.taxAmount = BigDecimal.valueOf(originAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
197         }else if(Objects.equal("9", salaryType)){ //利息、股息、红利所得
198             dto.balanceAmount = originAmount;
199             dto.taxAmount = BigDecimal.valueOf(originAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
200         }else if(Objects.equal("10", salaryType)){ //偶然所得
201             dto.balanceAmount = originAmount;
202             dto.taxAmount = BigDecimal.valueOf(originAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
203         }else{
204             return dto;
205         }
206         if(Objects.equal("1", salaryType)){
207             dto.finalAmount = BigDecimal.valueOf(originAmount)
208                     .subtract(BigDecimal.valueOf(minusAmount))
209                     .subtract(BigDecimal.valueOf(dto.taxAmount))
210                     .setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
211         }else{
212             dto.finalAmount = BigDecimal.valueOf(originAmount)
213                     .subtract(BigDecimal.valueOf(dto.taxAmount))
214                     .setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
215         }
216         return dto;
217     }
技术分享图片

既然开发完了,就想着,弄个域名,挂个服务器给大家用一用,正好手头也有一个空着的域名xcc.cn,就搭建部署上线了。部署上,使用了jenkins+portainer,将项目打成了docker镜像,然后推到portainer部署启动。

个税计算器目前的公式上,可能有考虑不周的地方,大家可以指出来。

欢迎大家围观:个税计算器 ,各位下手轻点,别弄残了。

个人所得税计算java版

标签:docker   base64   type   data-   租赁   asc   amount   -keep   类型   

原文地址:https://www.cnblogs.com/duwaiweb/p/10176690.html

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