一个简易的计算个税及五险一金的程序。
输入基础工资、缴纳期数和年终奖等信息，可以打印出汇总报表。
Python >= 3.10
Prettytable
- 计算年汇总条目
from main import *
calculate_yearly(27000, # 基础月薪
12, # 缴纳期数
[2, 3, 4], # 年终奖范围，list，元素可填月份如[2, 3, 4]或者金额[10000, 20000]
provident_fund_rate=0.12, # 住房公积金比例
medical_insurance_rate=0.02, # 医疗保险比例
pension_insurance_rate=0.08, # 养老保险比例
unemployment_insurance_rate=0.002, # 失业保险比例
industrial_injury_insurance_rate=0, # 工伤保险比例
maternity_insurance_rate=0, # 生育保险比例
special_deduction=1500 # 额外专项扣除
)Output:
【税前27000元×12期 + 年终[2.0, 3.0, 4.0]个月】
>按月基本工资条目：
+--------------+---------+-------------+----------+
| 条目 | 月额 | 率 | 年额 |
+--------------+---------+-------------+----------+
| 税前工资 | 27000 | - | 324000 |
| 应缴公积金 | 3240.0 | 12.0% | 38880.0 |
| 医疗保险 | 540.0 | 2.0% | 6480.0 |
| 养老保险 | 2160.0 | 8.0% | 25920.0 |
| 失业保险 | 54.0 | 0.2% | 648.0 |
| 工伤保险 | 0 | 0% | 0 |
| 生育保险 | 0 | 0% | 0 |
| 扣除五险一金 | 5994.0 | - | 71928.0 |
| 额外专项扣除 | 1500 | - | 18000 |
| 应纳税所得额 | 14506.0 | - | 174072.0 |
| 实得公积金 | 6480.0 | 12.0%+12.0% | 77760.0 |
+--------------+---------+-------------+----------+
>年汇总条目：
+-------------+----------+--------------+--------------+----------+--------------+
| 期 | 税前工资 | 五险一金扣除 | 当期应缴税额 | 税后工资 | 累计应缴税额 |
+-------------+----------+--------------+--------------+----------+--------------+
| 1 | 27000 | 5994.0 | 435.18 | 20570.82 | 435.18 |
| 2 | 27000 | 5994.0 | 435.18 | 20570.82 | 870.36 |
| 3 | 27000 | 5994.0 | 961.44 | 20044.56 | 1831.8 |
| 4 | 27000 | 5994.0 | 1450.6 | 19555.4 | 3282.4 |
| 5 | 27000 | 5994.0 | 1450.6 | 19555.4 | 4733.0 |
| 6 | 27000 | 5994.0 | 1450.6 | 19555.4 | 6183.6 |
| 7 | 27000 | 5994.0 | 1450.6 | 19555.4 | 7634.2 |
| 8 | 27000 | 5994.0 | 1450.6 | 19555.4 | 9084.8 |
| 9 | 27000 | 5994.0 | 1450.6 | 19555.4 | 10535.4 |
| 10 | 27000 | 5994.0 | 1556.6 | 19449.4 | 12092.0 |
| 11 | 27000 | 5994.0 | 2901.2 | 18104.8 | 14993.2 |
| 12 | 27000 | 5994.0 | 2901.2 | 18104.8 | 17894.4 |
| 合计 | 324000 | 71928.0 | 17894.4 | 234177.6 | - |
| 年终2.0个月 | 54000.0 | 0 | 5190.0 | 48810.0 | 5190.0 |
| 合计1(+2.0) | 378000.0 | 71928.0 | 23084.4 | 282987.6 | - |
| 年终3.0个月 | 81000.0 | 0 | 7890.0 | 73110.0 | 7890.0 |
| 合计2(+3.0) | 405000.0 | 71928.0 | 25784.4 | 307287.6 | - |
| 年终4.0个月 | 108000.0 | 0 | 10590.0 | 97410.0 | 10590.0 |
| 合计3(+4.0) | 432000.0 | 71928.0 | 28484.4 | 331587.6 | - |
+-------------+----------+--------------+--------------+----------+--------------+
- 也可以计算单月
from main import *
calculate_yearly(27000, # 基础工资
1) # 期数设定为单月Output:
【税前27000元×1期 + 年终[0.0]个月】
>按月基本工资条目：
+--------------+---------+-------------+---------+
| 条目 | 月额 | 率 | 年额 |
+--------------+---------+-------------+---------+
| 税前工资 | 27000 | - | 27000 |
| 应缴公积金 | 3240.0 | 12.0% | 3240.0 |
| 医疗保险 | 540.0 | 2.0% | 540.0 |
| 养老保险 | 2160.0 | 8.0% | 2160.0 |
| 失业保险 | 54.0 | 0.2% | 54.0 |
| 工伤保险 | 0 | 0% | 0 |
| 生育保险 | 0 | 0% | 0 |
| 扣除五险一金 | 5994.0 | - | 5994.0 |
| 额外专项扣除 | 1500 | - | 1500 |
| 应纳税所得额 | 14506.0 | - | 14506.0 |
| 实得公积金 | 6480.0 | 12.0%+12.0% | 6480.0 |
+--------------+---------+-------------+---------+
>年汇总条目：
+-------------+----------+--------------+--------------+----------+--------------+
| 期 | 税前工资 | 五险一金扣除 | 当期应缴税额 | 税后工资 | 累计应缴税额 |
+-------------+----------+--------------+--------------+----------+--------------+
| 1 | 27000 | 5994.0 | 435.18 | 20570.82 | 435.18 |
| 合计 | 27000 | 5994.0 | 435.18 | 20570.82 | - |
| 年终0.0个月 | 0.0 | 0 | 0.0 | 0.0 | 0.0 |
| 合计1(+0.0) | 27000.0 | 5994.0 | 435.18 | 20570.82 | - |
+-------------+----------+--------------+--------------+----------+--------------+