#!/usr/bin/python

#-*- encoding:UTF-8 -*-

#==============================================================================

#=========================Part1 需要手动填写数字

#==============================================================================

#收入项

#@标准工资

basic_salary=10000

#@加班工资

overtime_pay=0

#@补贴

night_snack_allowance=0

#扣款项，细则：养老保险、医疗保险、失业保险，由企业和个人共同缴纳；工伤保险、生育保险，由企业承担；

#@养老保险         8%

employee_retirement_insurance=800

#@医疗保险         2%

employee_medical_insurance=200

#@失业保险         1%

employee_unemployment_insurance=80

#@住房公积金    7%

employee_housing_fund=560

#==============================================================================

#=========================Part2 无需修改，除非个税征收方案变动

#==============================================================================

#@个人所得税     起征点3500

personal_income_tax_level=3500

#应纳税所得额=扣除“三险一金”后月收入 - 扣除标准3500

money_before_de_personal_income_tax = (basic_salary + overtime_pay + night_snack_allowance) - (employee_retirement_insurance + employee_medical_insurance + employee_unemployment_insurance + employee_housing_fund) - personal_income_tax_level

#==个人所得税=应纳税所得额×适用税率 - 速算扣除数

#==全月应纳税所得额                        税率        速算扣除数（元）

#1-全月应纳税所得额不超过1500元            3%          0

#2-全月应纳税所得额超过1500元至4500元      10%         105

#3-全月应纳税所得额超过4500元至9000元      20%         555

#4-全月应纳税所得额超过9000元至35000元     25%         1005

#5-全月应纳税所得额超过35000元至55000元    30%         2755

#6-全月应纳税所得额超过55000元至80000元    35%         5505

#7-全月应纳税所得额超过80000元             45%         13505 

#个人所得税

personal_income_tax = 0

#个人所得税所在梯度

pIT_level=0

#计算个人所得税

if ((money_before_de_personal_income_tax > 1500) & (money_before_de_personal_income_tax < 4500)):

    pIT_level = 2

    personal_income_tax = money_before_de_personal_income_tax * 0.1 - 105

elif ((money_before_de_personal_income_tax > 4500) & (money_before_de_personal_income_tax < 9000)):

    pIT_level = 3

    personal_income_tax = money_before_de_personal_income_tax * 0.2 - 555

elif ((money_before_de_personal_income_tax > 9000) & (money_before_de_personal_income_tax < 35000)):

    pIT_level = 4

    personal_income_tax = money_before_de_personal_income_tax * 0.25 - 1005

else :

    personal_income_tax=0

print "个人所得税: %s" %(personal_income_tax)

#税后工资

net_pay = money_before_de_personal_income_tax - personal_income_tax + personal_income_tax_level

print "税后工资: %s" %(net_pay)

print "--"

print "@@@@@个人所得税所在梯度level: %s" %(pIT_level)

#print "@@@@@应纳税所得额: %s" %(money_before_de_personal_income_tax)

D:\python>python calc_PersonalIncomeTax.py

个人所得税: 417.0

税后工资: 7943.0

--

@@@@@个人所得税所在梯度level: 3