年度实际到手薪资计算: 找工作计算年收入必备

main

//    计算公积金缴存和无限缴存
//http://www.ab126.com/goju/10770.html

//年终奖计算方式
//https://www.sohu.com/a/294643118_569711


/// 年度汇算,一年收入汇算
fun main() {

    val info = InputInfo(
            // 月收入
            income = 70000,
            /// 年终奖
            yearEndBonus = 1000000,
            /// 公积金
            cpf = 3000,
            /// 五险, 这块计算有点复杂,建议自己按照公司缴存比例,在网上找个网站,计算下自己出了多少钱
            p5 = 2000,
            /// 其他需要计算税的补助
            otherInTax = 1000,
            /// 其他不用交税的收入
            otherNoInTax = 2000,
            /// 附加扣除项目金额
            taxCut = 1500,
            // 税率开始金额
            start = 5000,
    )

    compute(info)
}

fun compute(info: InputInfo) {
    // 开始计算
    val monthInfoList = ArrayList<Month>(12)

    (1..12).forEach {

        // 12薪 以上的计算方式,非年终奖
        val moreSalary = if (it == 12 && !info.isYearEndBonus && info.yearEndBonus > 0) {
            info.yearEndBonus
        } else {
            0
        }

        // 需要缴税的钱
        val taxMoney = (info.income + info.otherInTax) * it + moreSalary - info.start * it - info.taxCut * it - (info.p5 + info.cpf / 2) * it

        val fuckMoney = if (taxMoney < 0) {
            0
        } else {
            val taxLevel = getMonthTaxLevel(taxMoney)
            taxMoney * taxLevel.percent / 100 - monthInfoList.sumBy { it.tax } - taxLevel.fastCut
        }

        monthInfoList.add(Month(
                it,
                fuckMoney,
                info.income - fuckMoney - info.p5 - info.cpf / 2 + info.otherNoInTax + moreSalary,
        ))
    }

    println("月份\t\t税额 \t\t 到手收入")
    monthInfoList.forEach {
        println(it.toString())
    }

    println("----月薪信息----")
    val monthTotal = monthInfoList.sumBy { it.netIncome }
    println("总到手金额: $monthTotal")
    val monthTaxTotal = monthInfoList.sumBy { it.tax }
    println("税: $monthTaxTotal")

    val cpfTotal = info.cpf * 12
    println("公积金: $cpfTotal")

    val p5Total = info.p5 * 12 * 4
    println("粗算五险入账(个人缴纳的4倍,只可能多,不可能少):${p5Total}")




    if (info.isYearEndBonus && info.yearEndBonus > 0) {
        println("----年终奖----")
        val yearLevel = getYearTaxLevel(info.yearEndBonus)
        val yearTax = info.yearEndBonus * yearLevel.percent / 100 - yearLevel.fastCut

        val realYearEnd = info.yearEndBonus - yearTax
        println("到手:$realYearEnd")
        println("税:${yearTax}")

        println("----汇总----")

        println("到手:${realYearEnd + monthTotal}")
        println("税:${yearTax + monthTaxTotal}")

        println("加上五险一金总收入: ${monthTotal + p5Total + cpfTotal + realYearEnd}")


    } else {
        println("加上五险一金总收入: ${monthTotal + p5Total + cpfTotal}")
    }
}

/// 月薪的税率和扣除数
fun getMonthTaxLevel(income: Int): TaxLevel {

    return when {
        income <= 36000 -> TaxLevel(3, 0)
        income in 36001..144000 -> TaxLevel(10, 2520)
        income in 144001..300000 -> TaxLevel(20, 16920)
        income in 300001..420000 -> TaxLevel(25, 31920)
        income in 420001..660000 -> TaxLevel(30, 52920)
        income in 660001..960000 -> TaxLevel(35, 85920)
        income > 960000 -> TaxLevel(45, 181920)

        else -> throw IllegalArgumentException("不支持的收入数: $income")
    }
}

// 年终奖的税率和扣除数
fun getYearTaxLevel(income: Int): TaxLevel {

    val _income: Int = income / 12;

    return when {
        _income <= 3000 -> TaxLevel(3, 0)
        _income in 3001..12000 -> TaxLevel(10, 210)
        _income in 12001..25000 -> TaxLevel(20, 1410)
        _income in 25001..35000 -> TaxLevel(25, 2660)
        _income in 35001..50000 -> TaxLevel(30, 4410)
        _income in 55001..80000 -> TaxLevel(35, 7160)
        _income > 80000 -> TaxLevel(45, 15160)

        else -> throw IllegalArgumentException("不支持的收入数: $income")
    }
}


/// 输入信息
data class InputInfo(
        // 月收入
        val income: Int,

        /// 年终奖
        val yearEndBonus: Int = 0,

        /// 公积金
        val cpf: Int,

        /// 五险, 这块计算有点复杂,建议自己按照公司缴存比例,在网上找个网站,计算下自己出了多少钱
        val p5: Int,

        /// 其他需要计算税的补助
        val otherInTax: Int,

        /// 其他不用交税的收入
        val otherNoInTax: Int,

        /// 附加扣除项目金额
        val taxCut: Int,

        // 税率开始金额
        val start: Int,
        // 标识 yearEndBonus 是否是年终奖, 如果不是,那么就会成为 12月份的工资一起发,个税按月薪来算,所以这个月个税特别高
        var isYearEndBonus: Boolean = true
)


/// 税率和速算扣除数
data class TaxLevel(
        ///税率
        val percent: Int,
        /// 速算扣除数
        val fastCut: Int,
)

/**
 * 每个月的计算结果
 * @property month 月份
 * @property tax  税额
 * @property netIncome 到手钱数
 */
data class Month(
        val month: Int,
        val tax: Int,
        val netIncome: Int,
) {
    override fun toString(): String {
        return "$month \t\t $tax \t\t $netIncome"
    }
}

kotlin