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main_v2.py
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'''
This python scipt calculate the personal income tax
usage:
1. configure the consts
2. configure the
工资收入（税前）、
年终奖金额（税前）、
年终奖计入工资部分、
五险两金（个人缴纳部分）、
专项扣除金额（子女、老人、教育、房租、房贷等）
3. run the calculation and gives out the report
'''
# configure the const
start_tax_point_month = 5000 #月收入起征点
# ask the user to input or configure here:
salary_income_beforeTax = 226636 # 税前工资收入
reward_income_beforeTax = 298000 # 年终奖总额
reward_cal_asSalary = 155000 # 年终奖计入工资部分
five_insurances = 16776 # 五险两金（个人年缴纳部分）
special_deduction = 72000 # 专项扣除（子女、老人、教育、房租、房贷等）
# start calculation:
def calculate_salary_tax_rate(c15_value):
if c15_value < 36000:
return 0.03
elif 36000 <= c15_value < 144000:
return 0.1
elif 144000 <= c15_value < 300000:
return 0.2
elif 300000 <= c15_value < 420000:
return 0.25
elif 420000 <= c15_value < 660000:
return 0.3
elif 660000 <= c15_value < 960000:
return 0.35
elif c15_value >= 960000:
return 0.4
else:
return 0.4 # Default case, in case the input doesn't match any of the conditions
def calculate_salary_deduction(c15_value):
if c15_value < 36000:
return 0
elif 36000 <= c15_value < 144000:
return 2520
elif 144000 <= c15_value < 300000:
return 16920
elif 300000 <= c15_value < 420000:
return 31920
elif 420000 <= c15_value < 660000:
return 52920
elif 660000 <= c15_value < 960000:
return 85920
elif c15_value >= 960000:
return 181920
else:
return 0 # Default case, in case the input doesn't match any of the conditions
def calculate_reward_tax_rate(c20_value):
if c20_value < 36000:
return 0.03
elif 36000 <= c20_value < 144000:
return 0.1
elif 144000 <= c20_value < 300000:
return 0.2
elif 300000 <= c20_value < 420000:
return 0.25
elif 420000 <= c20_value < 660000:
return 0.3
elif 660000 <= c20_value < 960000:
return 0.35
elif c20_value >= 960000:
return 0.45
else:
return -1 # Default case, if the input doesn't match any of the conditions
def calculate_reward_deduction(c20_value):
if c20_value < 36000:
return 0
elif 36000 <= c20_value < 144000:
return 210
elif 144000 <= c20_value < 300000:
return 1410
elif 300000 <= c20_value < 420000:
return 2660
elif 420000 <= c20_value < 660000:
return 4410
elif 660000 <= c20_value < 960000:
return 7160
elif c20_value >= 960000:
return 15160
else:
return 0 # Default case, if the input doesn't match any of the conditions
#===============================
#===============================
#===============================
#综合申报额：
start_tax_point_year = 12 * start_tax_point_month #年收入起征点
comprehensive_delaration = salary_income_beforeTax + reward_cal_asSalary
#综合应纳税额:
comprehensive_taxable = comprehensive_delaration - start_tax_point_year - five_insurances - special_deduction
#综合所得税：
comprehensive_income_tax = comprehensive_taxable * calculate_salary_tax_rate(comprehensive_taxable) - calculate_salary_deduction(comprehensive_taxable)
#年终奖申报额：（年终奖计入奖金部分 i.e. 年终奖应纳税额）
rewards_declaration = reward_income_beforeTax - reward_cal_asSalary
#年终奖所得税:
reward_income_tax = rewards_declaration * calculate_reward_tax_rate(rewards_declaration) - calculate_reward_deduction(rewards_declaration)
#个人所得税 = 综合所得税+年终奖所得税：
total_income_tax = comprehensive_income_tax + reward_income_tax
print(f'you total income tax: {total_income_tax}')
# Range for reward_cal_asSalary
reward_cal_asSalary_range = range(0, reward_income_beforeTax, 1)
# Initialize variables for minimum tax and corresponding reward_cal_asSalary
min_tax = float('inf') # Set to positive infinity to ensure it gets updated
best_reward_cal_asSalary = None
# Iterate over different values of reward_cal_asSalary
for reward_cal_asSalary in reward_cal_asSalary_range:
# Calculate taxes for the current reward_cal_asSalary
comprehensive_declaration = salary_income_beforeTax + reward_cal_asSalary
comprehensive_taxable = comprehensive_declaration - start_tax_point_year - five_insurances - special_deduction
comprehensive_income_tax = comprehensive_taxable * calculate_salary_tax_rate(comprehensive_taxable) - calculate_salary_deduction(comprehensive_taxable)
rewards_declaration = reward_income_beforeTax - reward_cal_asSalary
reward_income_tax = rewards_declaration * calculate_reward_tax_rate(rewards_declaration) - calculate_reward_deduction(rewards_declaration)
total_income_tax = comprehensive_income_tax + reward_income_tax
# Update minimum tax and corresponding reward_cal_asSalary if needed
if total_income_tax < min_tax:
min_tax = total_income_tax
best_reward_cal_asSalary = reward_cal_asSalary
# Print the result
print(f"The reward_cal_asSalary that minimizes total income tax is: {best_reward_cal_asSalary}")
print(f"The corresponding minimum total income tax is: {min_tax}")