java version of personal income tax calculation

Keywords: Java calculator less SpringBoot jenkins

The year is coming. It's time to give out the year-end bonus. So I went to the Internet to find the personal tax calculator, but I found it was a little like a virus website. So the result of calculation is not very dare to believe, so ponder, or write a personal income tax calculator by yourself.

First, I went to the State Administration of Taxation to understand the formula of the next individual income tax calculation, which is simple, simple and complex. The calculation of individual income tax can be divided into several types:

1. Comprehensive tax rate table

Generally speaking, the salary of our employees is calculated according to this tax rate table.

2. Operating income

This should be the application of individual businesses

3. Labor remuneration

This generally applies to, for example, having a part-time job, outsourcing, etc. if you want to pay taxes, you should use this tax rate table.

This is the latest personal tax rate in 2018. Now it is levied uniformly at 5000 yuan, i.e. the income is less than 5000 yuan, so there is no need to pay tax.

The project is developed with springboot, which is very easy to start.

Code of calculation rule:

  1    /**
  2      * Calculation of individual income tax
  3      * www.xcc.cn Copyright
  4      * @param minusAmount Amount deducted from social security
  5      * @param minusAmount2 Salary of the month (after deducting social security) (calculated as year-end bonus)
  6      * @param salaryType Revenue type
  7      * @param minimumAmount Personal tax base, 5000
  8      * */
  9     public GeshuiDto calc(double originAmount, double minusAmount, double minusAmount2, String salaryType, int minimumAmount) {
 10         GeshuiDto dto = new GeshuiDto();
 11         dto.originAmount = originAmount;
 12         dto.minusAmount = minusAmount;
 13         dto.taxAmount = 0;
 14         dto.finalAmount = 0;
 15         
 16         if(originAmount == 0){
 17             return dto;
 18         }
 19         
 20         //Income from wages and salaries
 21         if(Objects.equal("1", salaryType)){
 22             double balanceAmount = BigDecimal.valueOf(originAmount)
 23                     .subtract(BigDecimal.valueOf(minusAmount))
 24                     .subtract(BigDecimal.valueOf(minimumAmount)).doubleValue();
 25             dto.balanceAmount = balanceAmount;
 26             if(minimumAmount == 5000) {
 27                 if(balanceAmount >0 && balanceAmount <=3000){
 28                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
 29                 }
 30                 if(balanceAmount >3000 && balanceAmount <=12000){
 31                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(210)).doubleValue();
 32                 }
 33                 if(balanceAmount >12000 && balanceAmount <=25000){
 34                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1410)).doubleValue();
 35                 }
 36                 if(balanceAmount >25000 && balanceAmount <=35000){
 37                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2660)).doubleValue();
 38                 }
 39                 if(balanceAmount >35000 && balanceAmount <=55000){
 40                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(4410)).doubleValue();
 41                 }
 42                 if(balanceAmount >55000 && balanceAmount <=80000){
 43                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(7160)).doubleValue();
 44                 }
 45                 if(balanceAmount >80000 ){
 46                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(15160)).doubleValue();
 47                 }
 48             }else {
 49                 if(balanceAmount >0 && balanceAmount <=1500){
 50                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
 51                 }
 52                 if(balanceAmount >1500 && balanceAmount <=4500){
 53                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(105)).doubleValue();
 54                 }
 55                 if(balanceAmount >4500 && balanceAmount <=9000){
 56                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(555)).doubleValue();
 57                 }
 58                 if(balanceAmount >9000 && balanceAmount <=35000){
 59                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1005)).doubleValue();
 60                 }
 61                 if(balanceAmount >35000 && balanceAmount <=55000){
 62                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2755)).doubleValue();
 63                 }
 64                 if(balanceAmount >55000 && balanceAmount <=80000){
 65                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(5505)).doubleValue();
 66                 }
 67                 if(balanceAmount >80000 ){
 68                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(13505)).doubleValue();
 69                 }
 70             }
 71             
 72         }else if(Objects.equal("2", salaryType)){ //Income from production and operation of individual businesses
 73             double balanceAmount = originAmount;
 74             dto.balanceAmount = balanceAmount;
 75             if(balanceAmount >0 && balanceAmount <= 15000){
 76                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.05)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
 77             }
 78             if(balanceAmount > 15000 && balanceAmount <= 30000){
 79                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(750)).doubleValue();
 80             }
 81             if(balanceAmount > 30000 && balanceAmount <= 60000){
 82                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(3750)).doubleValue();
 83             }
 84             if(balanceAmount > 60000 && balanceAmount <= 100000){
 85                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(9750)).doubleValue();
 86             }
 87             if(balanceAmount > 100000){
 88                 dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(14750)).doubleValue();
 89             }
 90         }else if(Objects.equal("3", salaryType)){ //Year end bonus income
 91             double balanceAmount = 0;
 92             if(minusAmount2 - minimumAmount < 0){
 93                 balanceAmount = BigDecimal.valueOf(originAmount).subtract(BigDecimal.valueOf(3500-minusAmount2)).doubleValue();
 94             }else{
 95                 balanceAmount = originAmount;
 96             }
 97             dto.balanceAmount = balanceAmount;
 98             double avg_balanceAmount = balanceAmount/12;
 99             if(minimumAmount == 5000) {
100                 if(avg_balanceAmount >0 && avg_balanceAmount<=3000){
101                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
102                 }
103                 if(avg_balanceAmount >3000 && avg_balanceAmount<=12000){
104                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(210)).doubleValue();
105                 }
106                 if(avg_balanceAmount >12000 && avg_balanceAmount<=25000){
107                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1410)).doubleValue();
108                 }
109                 if(avg_balanceAmount >25000 && avg_balanceAmount<=35000){
110                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2660)).doubleValue();
111                 }
112                 if(avg_balanceAmount >35000 && avg_balanceAmount<=55000){
113                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(4410)).doubleValue();
114                 }
115                 if(avg_balanceAmount >55000 && avg_balanceAmount<=80000){
116                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(7160)).doubleValue();
117                 }
118                 if(avg_balanceAmount >80000){
119                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(15160)).doubleValue();
120                 }
121             }else {
122                 if(avg_balanceAmount >0 && avg_balanceAmount<=1500){
123                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.03)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
124                 }
125                 if(avg_balanceAmount >1500 && avg_balanceAmount<=4500){
126                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.1)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(105)).doubleValue();
127                 }
128                 if(avg_balanceAmount >4500 && avg_balanceAmount<=9000){
129                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(555)).doubleValue();
130                 }
131                 if(avg_balanceAmount >9000 && avg_balanceAmount<=35000){
132                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.25)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(1005)).doubleValue();
133                 }
134                 if(avg_balanceAmount >35000 && avg_balanceAmount<=55000){
135                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2775)).doubleValue();
136                 }
137                 if(avg_balanceAmount >55000 && avg_balanceAmount<=80000){
138                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.35)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(5505)).doubleValue();
139                 }
140                 if(avg_balanceAmount >80000){
141                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.45)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(13505)).doubleValue();
142                 }
143             }
144             
145         }else if(Objects.equal("4", salaryType)){ //Income from labor remuneration
146             dto.balanceAmount = originAmount;
147             if(originAmount>0 && originAmount <= 800){
148                 dto.taxAmount =0;
149             }else if(originAmount > 800){
150                 double balanceAmount = 0;
151                 if(originAmount >800 && originAmount <= 4000){
152                     balanceAmount = originAmount-800;
153                 }
154                 if(originAmount > 4000){
155                     balanceAmount = originAmount*0.8;
156                 }
157                 if(balanceAmount >0 && balanceAmount <= 20000){
158                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
159                 }
160                 if(balanceAmount >20000 && balanceAmount <= 50000){
161                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.3)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(2000)).doubleValue();
162                 }
163                 if(balanceAmount >50000){
164                     dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.4)).setScale(2, BigDecimal.ROUND_HALF_UP).subtract(BigDecimal.valueOf(7000)).doubleValue();
165                 }
166             }
167         }else if(Objects.equal("5", salaryType)){ //Income from remuneration
168             double balanceAmount = 0;
169             if(originAmount >0 && originAmount <= 4000){
170                 balanceAmount = originAmount-800;
171             }else if(originAmount > 4000){
172                 balanceAmount = originAmount*0.8;
173             }
174             dto.balanceAmount = balanceAmount;
175             dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.14)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
176         }else if(Objects.equal("6", salaryType)){ //income from franchise royalties
177             double balanceAmount = 0;
178             if(originAmount >0 && originAmount <= 4000){
179                 balanceAmount = originAmount-800;
180             }else if(originAmount > 4000){
181                 balanceAmount = originAmount*0.8;
182             }
183             dto.balanceAmount = balanceAmount;
184             dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
185         }else if(Objects.equal("7", salaryType)){ //Income from property lease
186             double balanceAmount = 0;
187             if(originAmount >0 && originAmount <= 4000){
188                 balanceAmount = originAmount-800;
189             }else if(originAmount > 4000){
190                 balanceAmount = originAmount*0.8;
191             }
192             dto.balanceAmount = balanceAmount;
193             dto.taxAmount = BigDecimal.valueOf(balanceAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
194         }else if(Objects.equal("8", salaryType)){ //Income from transfer of property
195             dto.balanceAmount = originAmount;
196             dto.taxAmount = BigDecimal.valueOf(originAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
197         }else if(Objects.equal("9", salaryType)){ //Income from interest, dividend and bonus
198             dto.balanceAmount = originAmount;
199             dto.taxAmount = BigDecimal.valueOf(originAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
200         }else if(Objects.equal("10", salaryType)){ //Incidental income
201             dto.balanceAmount = originAmount;
202             dto.taxAmount = BigDecimal.valueOf(originAmount).multiply(BigDecimal.valueOf(0.2)).setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
203         }else{
204             return dto;
205         }
206         if(Objects.equal("1", salaryType)){
207             dto.finalAmount = BigDecimal.valueOf(originAmount)
208                     .subtract(BigDecimal.valueOf(minusAmount))
209                     .subtract(BigDecimal.valueOf(dto.taxAmount))
210                     .setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
211         }else{
212             dto.finalAmount = BigDecimal.valueOf(originAmount)
213                     .subtract(BigDecimal.valueOf(dto.taxAmount))
214                     .setScale(2, BigDecimal.ROUND_HALF_UP).doubleValue();
215         }
216         return dto;
217     }

Now that the development is completed, I want to get a domain name and hang a server for everyone to use. I happen to have an empty domain name xcc.cn on hand, so I set up the deployment and go online. On the deployment, jenkins+portainer is used to print the project as a docker image, and then push it to the portainer deployment to start.

In the current formula of the personal tax calculator, there may be some inconsistencies. You can point them out.

Welcome to watch: Personal tax calculator Come on, everyone. Don't be crippled.

Posted by lapith on Mon, 02 Dec 2019 23:05:26 -0800