用python分析个人所得税
原创用python分析个人所得税
原创
mariolu
修改于 2024-03-30 17:13:38
代码可运行
修改于 2024-03-30 17:13:38
运行总次数：0
代码可运行
又到了一年个人所得税报税季。你去退税/缴税了吗？
这里我们用Python实现了一段所得税计算软件，并给出了一些优化的建议。
一、发票识别
像平时的发票识别，这里推荐用腾讯云的图片识别，有针对发票分类的图标识别服务。
https://console.cloud.tencent.com/api/explorer?Product=ocr&Version=2018-11-19&Action=DutyPaidProofOCR
二、个人所得税
2024年最新的税率表如下
添加描述
完整的程序：
from dataclasses import dataclass
from typing import Optional, List
import numpy as np
import matplotlib.pyplot as plt
from matplotlib import cm
from matplotlib.ticker import LinearLocator, FormatStrFormatter
from mpl_toolkits.mplot3d import Axes3D
# 中华人民共和国个人所得税法: http://www.chinatax.gov.cn/n810341/n810755/c3967308/content.html
# 关于个人所得税法修改后有关优惠政策衔接问题的通知:
# http://www.chinatax.gov.cn/n810341/n810755/c3978994/content.html
@dataclass
class TaxRate:
start: Optional[float]
end: Optional[float]
rate: float
deduction: float
def count_social_insurance(monthly_salary):
return 0
def check_tax_rate(tax_rates):
pass
def find_tax_rate(tax_rates: List[TaxRate], salary: float) -> Optional[TaxRate]:
for r in tax_rates:
if ((r.start is None or r.start < salary)
and (r.end is None or r.end >= salary)):
return r
raise Exception("Cannot find tax rate")
def count_tax(
start_point: float, # 月薪起征点
tax_rates: List[TaxRate], # 税率表
monthly_salary: float, # 月薪
bonus: float, # 年终奖
deduction: float, # 专项扣除
) -> float:
monthly_need_tax = monthly_salary - count_social_insurance(monthly_salary) - start_point - deduction
if monthly_need_tax < 0:
monthly_need_tax = 0
monthly_tax_rate = find_tax_rate(tax_rates, monthly_need_tax)
monthly_tax = monthly_need_tax * monthly_tax_rate.rate - monthly_tax_rate.deduction
bonus_tax_rate = find_tax_rate(tax_rates, bonus / 12.0)
# The bonus tax result is not the accumulated tax, it is what the law says, not a bug
bonus_tax = bonus * bonus_tax_rate.rate - bonus_tax_rate.deduction
return 12 * monthly_tax + bonus_tax
def min_tax(
start_point: float, # 月薪起征点
tax_rates: List[TaxRate], # 税率表
all_salary: float,
deduction: float, # 专项扣除
) -> (float, float, float):
points = [r.start for r in tax_rates if r.start is not None]
points.append(0)
count_points = []
for p in points:
monthly_salary = start_point + deduction + p
bonus = all_salary - 12 * monthly_salary
if bonus < 0:
break
count_points.append((monthly_salary, bonus))
count_points.append((all_salary/12.0, 0))
for p in points:
bonus = 12 * p
monthly_salary = (all_salary - bonus) / 12.0
if monthly_salary < 0:
break
count_points.append((monthly_salary, bonus))
count_points.append((0, all_salary))
min_tax_result = all_salary + 1
min_monthly_salary = None
min_bonus = None
for (monthly_salary, bonus) in count_points:
if monthly_salary < 0 or bonus < 0:
continue
tax = count_tax(start_point, tax_rates, monthly_salary, bonus, deduction)
# print("M: %f\tB:%f\tT:%f\t" % (monthly_salary, bonus, tax))
if min_tax_result > tax:
min_tax_result = tax
min_monthly_salary = monthly_salary
min_bonus = bonus
return min_tax_result, min_monthly_salary, min_bonus
tax_rates_2024 = [
TaxRate(None, 3000, 0.03, 0), # 全年应纳税不超过36000元的
TaxRate(3000, 12000, 0.1, 210), # 超过36000至144000元的部分
TaxRate(12000, 25000, 0.2, 1410), # 超过144000至300000元的部分
TaxRate(25000, 35000, 0.25, 2660), # 超过300000至420000元的部分
TaxRate(35000, 55000, 0.3, 4410), # 超过420000至660000元的部分
TaxRate(55000, 80000, 0.35, 7160), # 超过660000至960000元的部分
TaxRate(80000, None, 0.45, 15160), # 超过960000元的部分
]
monthly_start_point_2024 = 60000 / 12.0
def count_tax_2024(monthly_salary, bonus, deduction):
"""
计算个人所得税
:param monthly_salary: 月薪
:param bonus: 年终奖
:param deduction: 每月专项扣除
:return: 全年需要缴纳的个人所得税
"""
return count_tax(monthly_start_point_2024, tax_rates_2024, monthly_salary,
bonus, deduction)
def min_tax_2024(year_salary, monthly_deduction):
"""
计算最优的年终奖方案
:param year_salary: 年薪
:param monthly_deduction: 每月专项扣除
:return: (全年需要缴纳的个人所得税, 月薪, 年终奖)
"""
return min_tax(monthly_start_point_2024, tax_rates_2024, year_salary, monthly_deduction)
def draw_tax_2024():
x = []
y = []
z = []
for monthly_salary in range(0, 200000, 2000):
for bonus in range(0, 2000000, 20000):
salary = 12 * monthly_salary + bonus
tax = count_tax_2024(monthly_salary, bonus, 0)
after_tax = salary - tax
x.append(monthly_salary)
y.append(bonus)
z.append(after_tax)
fig = plt.figure()
ax = fig.add_subplot(111, projection='3d')
ax.plot_trisurf(np.array(x), np.array(y), np.array(z))
#plt.show()
#plt.imshow(img)
fig.savefig('plot2.png', dpi=80)
def draw_min_tax_2024():
min_taxes = []
all_salaries = []
after_taxes = []
avoid_taxes = []
bonuses = []
for all_salary in range(0, 3000000, 12000):
tax, monthly_salary, bonus = min_tax_2024(all_salary, 0)
raw_tax = count_tax_2024(all_salary / 12.0, 0, 0)
print("All: %f\ttax: %f\tmonthly: %f\tbonus: %f" % (all_salary, tax, monthly_salary, bonus))
all_salaries.append(all_salary)
min_taxes.append(tax)
after_taxes.append(all_salary-tax)
avoid_taxes.append(raw_tax - tax)
bonuses.append(bonus)
plt.plot(all_salaries, all_salaries, label="Salary per year")
plt.plot(all_salaries, min_taxes, label="Minimal tax")
plt.plot(all_salaries, after_taxes, label="Salary after tax")
plt.plot(all_salaries, avoid_taxes, label="Avoided tax")
plt.plot(all_salaries, bonuses, label="Best bones divid")
plt.xlabel('Salary per year')
plt.ylabel('Money')
plt.title("Tax Counter")
plt.legend()
#plt.show()
fig = plt.figure()
fig.savefig('plot2.png', dpi=80)
draw_tax_2024()
#draw_min_tax_2024()阿尼纳
原创声明：本文系作者授权腾讯云开发者社区发表，未经许可，不得转载。
如有侵权，请联系 cloudcommunity@tencent.com 删除。
原创声明：本文系作者授权腾讯云开发者社区发表，未经许可，不得转载。
如有侵权，请联系 cloudcommunity@tencent.com 删除。
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