如何计算个人所得税？可以参考的11个标准计算工资的步骤，不足之处请补充

希望能给大家带来帮助，请只做参考用，主要是请看11个计算的步骤注释说明。

 1         /// <summary>
 2         /// 计算工资算法
 3         /// </summary>
 4         /// <param name="departmentID">部门主键</param>
 5         /// <param name="targetYearMonth">目标年月</param>
 6         /// <returns>影响的行数</returns>
 7         public int Calculate(String departmentID, String targetYearMonth)
 8         {
 9             int returnValue = 0;
             BaseParameterDao parameterDao = new BaseParameterDao(this.DbHelper, this.UserInfo);
             String qiZhengE = parameterDao.GetParameter("System", "SalaryPersonalIncomeTax", "QiZhengE");
             String year = targetYearMonth.Substring(0, 4);
             String month = targetYearMonth.Substring(5);
             DataTable dataTable = this.SearchByDepartment(departmentID, year, month, false);
             // 01 检查个人所得税起征额是否为空的？
             this.CheckPersonalIncomeTax(dataTable, qiZhengE);
             // 02 税前应加项合计
             this.GetSum(dataTable, "税前应加项目", BaseSalaryTable.FieldShuiQianYingJiaXiang);
             // 03 税前应扣项合计
             this.GetSum(dataTable, "税前应扣项目", BaseSalaryTable.FieldShuiQianYingKouXiang);
             // 04 基金补贴保险类合计,例如三金
             this.GetSum(dataTable, "基金保险补贴类", BaseSalaryTable.FieldJiJinBaoXianBuTieLei);
             // 05 纳税项合计[记税工资，是否纳税项目来计算]
             this.GetSalaryTax(dataTable);                     
             // 06 计算个人所得税相关数据
             this.GetPersonalIncomeTax(dataTable);
             // 07 计算应发工资
             this.GetSalary(dataTable);
             // 08 计算税后应扣项目
             this.GetSum(dataTable, "税后代加项目", BaseSalaryTable.FieldShuiHouDaiJiaXiang);
             // 09 计算税后应加项目
             this.GetSum(dataTable, "税后代扣项目", BaseSalaryTable.FieldShuiHouDaiKouXiang);
             // 10 计算实发工资
             this.GetRealSalary(dataTable);
             // 11 将计算结果保存到数据库
             BaseSalaryEntity salaryEntity = null;
             BaseSalaryDao salaryDao = new BaseSalaryDao(this.DbHelper, this.UserInfo);
             foreach (DataRow dataRow in dataTable.Rows)
             {
                 if (dataRow.RowState == DataRowState.Modified)
                 {
                     salaryEntity = new BaseSalaryEntity(dataRow);
                     returnValue += salaryDao.UpdateEntity(salaryEntity);
                 }
             }
             return returnValue;
         }