最新个人所得税计算器C#版 源码2012-2013

由于项目需要计算个税，自己就根据最新税法以及税率表，写了计算个人所得税的C#版代码，贴出来，指高手指正不足之处。

演示地址：http://www.9aicai.com/

代码如下：

1、TaxInfo.cs

 

using System;
using System.Data;
using System.Configuration;
using System.Linq;
using System.Web;
using System.Web.Security;
using System.Web.UI;
using System.Web.UI.HtmlControls;
using System.Web.UI.WebControls;
using System.Web.UI.WebControls.WebParts;
using System.Xml.Linq;

/// <summary>
///TaxInfo 个人所得税详细信息
///版本：1.0
///官网：http://www.9aicai.com
///名称：爱财个人所得税计算器(C#版) 2012-2013
/// </summary>
public class TaxInfo
{
    public TaxInfo()
    {
        //
        //TODO: 在此处添加构造函数逻辑
        //
    }
    /// <summary>
    /// 工资收入
    /// </summary>
    public decimal Income
    {
        set;
        get;
    }
    /// <summary>
    /// 纳税人员类型，是否外籍人士
    /// </summary>
    public bool IsForeign
    {
        set;
        get;
    }
    /// <summary>
    /// 五险一金
    /// </summary>
    public decimal Golds
    {
        set;
        get;
    }
    /// <summary>
    /// 个人所得税起征点
    /// </summary>
    public decimal StartPoint
    {
        set;
        get;
    }
    /// <summary>
    /// 应纳税所得额
    /// </summary>
    public decimal TaxableIncome
    {
        set;
        get;
    }
    /// <summary>
    /// 适用税率
    /// </summary>
    public decimal Rate
    {
        set;
        get;
    }
    /// <summary>
    /// 速算扣除数
    /// </summary>
    public decimal Deduct
    {
        set;
        get;
    }
    /// <summary>
    /// 应纳税额
    /// </summary>
    public decimal Tax
    {
        set;
        get;
    }
    /// <summary>
    /// 税后收入
    /// </summary>
    public decimal IncomeAfterTax
    {
        set;
        get;
    }
}

 

 

2、TaxManager.cs

using System;
using System.Data;
using System.Configuration;
using System.Linq;
using System.Web;
using System.Web.Security;
using System.Web.UI;
using System.Web.UI.HtmlControls;
using System.Web.UI.WebControls;
using System.Web.UI.WebControls.WebParts;
using System.Xml.Linq;

/// <summary>
///TaxManager 个人所得税的计算处理
///版本：1.0
///官网：http://www.9aicai.com
///名称：爱财个人所得税计算器(C#版) 2012-2013
/// </summary>
public class TaxManager
{
    public TaxManager()
    {
        //
        //TODO: 在此处添加构造函数逻辑
        //
    }
    /// <summary>
    /// 计算个人所得税
    /// </summary>
    /// <param name="income">工资收入</param>
    /// <param name="golds">五险一金</param>
    /// <param name="isForeign">是否是外籍人员</param>
    /// <returns>个人所得税计算结果</returns>
    public static TaxInfo Calc(decimal income, decimal golds, bool isForeign)
    {
        TaxInfo taxInfo = new TaxInfo();
        taxInfo.Income = income;
        taxInfo.Golds = golds;
        taxInfo.IsForeign = isForeign;
        //国内人员与外籍人员的起征点是不一样的，
        taxInfo.StartPoint = taxInfo.IsForeign ? 4800 : 3500;
        taxInfo.TaxableIncome = taxInfo.Income - taxInfo.Golds - taxInfo.StartPoint;
        decimal rate, deduct;
        //不需要纳税，应纳税额小于等于0
        if (taxInfo.TaxableIncome <= 0)
        {
            taxInfo.Rate = 0;
            taxInfo.Deduct = 0;
            taxInfo.Tax = 0;
            taxInfo.IncomeAfterTax = taxInfo.Income;
        }//下面是需要纳税部分
        else
        {
            //获取对应的税率与速算扣除数
            getRateAndDeduct(taxInfo.TaxableIncome, out rate, out deduct);
            taxInfo.Rate = rate;
            taxInfo.Deduct = deduct;
            taxInfo.Tax = taxInfo.TaxableIncome * taxInfo.Rate - taxInfo.Deduct;
            taxInfo.IncomeAfterTax = taxInfo.Income - taxInfo.Golds - taxInfo.Tax;
        }
        return taxInfo;
    }


    /// <summary>
    /// 获取对应的税率与速算扣除数，采用最新七级超额累进个人所得税税率表
    /// </summary>
    /// <param name="taxableIncome">应纳税所得额</param>
    /// <param name="rate">适用税率</param>
    /// <param name="deduct">速算扣除数</param>
    private static void getRateAndDeduct(decimal taxableIncome, out decimal rate, out decimal deduct)
    {
        if (taxableIncome <= 1500)
        {
            rate = 3; deduct = 0;
        }
        else if (taxableIncome > 1500 && taxableIncome <= 4500)
        {
            rate = 10; deduct = 105;
        }
        else if (taxableIncome > 4500 && taxableIncome <= 9000)
        {
            rate = 20; deduct = 555;
        }
        else if (taxableIncome > 9000 && taxableIncome <= 35000)
        {
            rate = 25; deduct = 1005;
        }
        else if (taxableIncome > 35000 && taxableIncome <= 55000)
        {
            rate = 30; deduct = 2755;
        }
        else if (taxableIncome > 55000 && taxableIncome <= 80000)
        {
            rate = 35; deduct = 5505;
        }
        else
        {
            rate = 45; deduct = 13505;
        }
    }
}