去年年終獎比前年漲了一些，但實際到手反而少了，當時只知道是由於稅率提了一檔致使的，但沒有深究爲何spa
最近研究了一下，發現這就是著名的年終獎一元陷阱code
年終獎的稅率計算是，先把年終獎平分到12個月，根據我的所得稅稅率表找到對應的稅率blog
因而年終獎扣稅 = 年終獎×對應稅率 - 速算扣除數input
若是年終獎多了1塊錢，進入下一檔稅率，根據跨度，會多扣5到15個點，但對應的速扣數沒有增長12倍，就致使了年終獎多發一元，實際到手少不少的年終獎一元陷阱class
舉例說明，假如13薪和年終獎一塊兒發，兩個加一塊兒算總年終獎。float
好比13薪是10000，年終獎44000，總年終獎是54000，得出54000/12 = 1500， 查表得出用10%那檔稅率， 實際到手 = 54000 - (54000 × 10% - 105) = 48705im
假如年終獎漲了1000，總年終獎變成55000，55000/12 = 4583， 查表得出用20% 那檔稅率， 實際到手 = 55000 - (55000 × 20% - 555) =44555img
稅率檔從10%升到20%，因此雖然總年終獎多了1000，但扣的稅多了5150，致使實際到手反而少了4150di
代碼以下co
def taxRate(bonus,thirteen_month_salary): total = bonus + thirteen_month_salary base = total/12 if base < 0: bonus_tax = 0 if base <= 1500: bonus_tax = total * 0.03 elif base > 1500 and base <= 4500: bonus_tax = total * 0.1 - 105 elif base > 4500 and base <= 9000: bonus_tax = total * 0.2 - 555 elif base > 9000 and base <= 35000: bonus_tax = total * 0.25 - 1005 elif base > 35000 and base <= 55000: bonus_tax = total * 0.3 - 2755 elif base > 55000 and base <= 80000: bonus_tax = total * 0.35 - 5505 elif base > 80000: bonus_tax = total * 0.45 - 13505 print('Bonus tax payable is : %d' % bonus_tax) return bonus_tax def BonusAfterTax(bonus, thirteen_month_salary): # 納稅額 tax = taxRate(bonus,thirteen_month_salary) # 稅後bonus bonus_after_tax = bonus + thirteen_month_salary - tax print('Bonus after tax is : %d' % bonus_after_tax) print('bonus_after_tax percentage is : %.2f %%' % float(bonus_after_tax * 100 / (bonus + thirteen_month_salary))) return bonus_after_tax if __name__ == '__main__': bonus_before_tax = int(input('Please input your Bonus before tax:')) thirteen_month_salary = int(input('Please input your 13rd Salary before tax:')) BonusAfterTax(bonus_before_tax, thirteen_month_salary)
若是速扣數也能對應增長12倍，年終獎一元陷阱就解決了
一樣總年終獎從54000漲到55000，若是速扣數相應增長12倍，得出稅後年終獎從49860漲到50660
這樣稅前年終獎漲1000，實際到手漲800，而不是少4150，這才符合指望
期待稅法能早點把這個失誤改過來
代碼以下
def bonusTaxRate(bonus,thirteen_month_salary): total = bonus + thirteen_month_salary base = total/12 if base < 0: bonus_tax = 0 if base <= 1500: bonus_tax = total * 0.03 elif base > 1500 and base <= 4500: bonus_tax = total * 0.1 - 105 elif base > 4500 and base <= 9000: bonus_tax = total * 0.2 - 555 elif base > 9000 and base <= 35000: bonus_tax = total * 0.25 - 1005 elif base > 35000 and base <= 55000: bonus_tax = total * 0.3 - 2755 elif base > 55000 and base <= 80000: bonus_tax = total * 0.35 - 5505 elif base > 80000: bonus_tax = total * 0.45 - 13505 print('Bonus tax payable is : %d' % bonus_tax) return bonus_tax def bonusAfterTax(bonus, thirteen_month_salary): # 納稅額 tax = bonusTaxRate(bonus,thirteen_month_salary) # 稅後bonus bonus_after_tax = bonus + thirteen_month_salary - tax print('Bonus after tax is : %d' % bonus_after_tax) print('bonus_after_tax percentage is : %.2f %%' % float(bonus_after_tax * 100 / (bonus + thirteen_month_salary))) print(' ') return bonus_after_tax def newBonusTaxRate(bonus, thirteen_month_salary): total = bonus + thirteen_month_salary base = total / 12 #速扣數相應增大12倍 if base < 0: bonus_tax = 0 if base <= 1500: bonus_tax = total * 0.03 elif base > 1500 and base <= 4500: bonus_tax = total * 0.1 - 105 * 12 elif base > 4500 and base <= 9000: bonus_tax = total * 0.2 - 555 * 12 elif base > 9000 and base <= 35000: bonus_tax = total * 0.25 - 1005 * 12 elif base > 35000 and base <= 55000: bonus_tax = total * 0.3 - 2755 * 12 elif base > 55000 and base <= 80000: bonus_tax = total * 0.35 - 5505 * 12 elif base > 80000: bonus_tax = total * 0.45 - 13505 * 12 print('New bonus tax payable is : %d' % bonus_tax) return bonus_tax def newBonusAfterTax(bonus, thirteen_month_salary): total = bonus + thirteen_month_salary # 納稅額 new_bonus_tax = newBonusTaxRate(bonus,thirteen_month_salary) # 稅後bonus bonus_after_tax = total - new_bonus_tax print('New Bonus after tax is : %d' % bonus_after_tax) print('New bonus_after_tax percentage is : %.2f %%' % float(bonus_after_tax * 100 / total)) print(' ') return bonus_after_tax if __name__ == '__main__': bonus_before_tax = int(input('Please input your Bonus before tax:')) thirteen_month_salary = int(input('Please input your 13rd Salary before tax:')) bonusAfterTax(bonus_before_tax, thirteen_month_salary) newBonusAfterTax(bonus_before_tax, thirteen_month_salary)