以月收入1w，举例计算个税：
#!/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)
打印：
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
