先上代码为敬
<?php echo "个税计算新旧对比:\r\n"; /** * [oldMyMoney 旧版本个税计算] * @Author yangjun * @DateTime 2018-08-31 * @version [version] * @param [type] $myMoney [税前工资] * @param [type] $sNumb [社保缴纳基数] * @param [type] $gNumb [公积金缴纳基数] * @return [type] [description] */ function oldMyMoney($myMoney, $sNumb, $gNumb) { $lastMoney = $myMoney; //扣除社保所交额度 $lastMoney -= getMySMoney($sNumb); //扣除公积金所交额度 $lastMoney -= getMyGMoney($gNumb); //判断应纳税额 $lastMoney -= 3500; //计算个税扣除 if ($lastMoney<=1500) { $lastMoney = $lastMoney*0.03; } else if ($lastMoney>1500 && $lastMoney<=4500) { $lastMoney = $lastMoney*0.1-105; } else if ($lastMoney>4500 && $lastMoney<=9000) { $lastMoney = $lastMoney*0.2-555; } else if ($lastMoney>9000 && $lastMoney<=35000) { $lastMoney = $lastMoney*0.25-1005; } else if ($lastMoney>35000 && $lastMoney<=55000) { $lastMoney = $lastMoney*0.3-2775; } else if ($lastMoney>55000 && $lastMoney<=80000) { $lastMoney = $lastMoney*0.35-5505; } else if ($lastMoney>80000) { $lastMoney = $lastMoney*0.45-13505; } return $lastMoney; } /** * [nowMyMoney 新版本个税计算] * @Author yangjun * @DateTime 2018-08-31 * @version [version] * @param [type] $myMoney [税前工资] * @param [type] $sNumb [社保缴纳基数] * @param [type] $gNumb [公积金缴纳基数] * @return [type] [description] */ function nowMyMoney($myMoney, $sNumb, $gNumb) { $lastMoney = $myMoney; //扣除社保所交额度 $lastMoney -= getMySMoney($sNumb); //扣除公积金所交额度 $lastMoney -= getMyGMoney($gNumb); //判断应纳税额 $lastMoney -= 5000; //计算个税扣除 if ($lastMoney<=3000) { $lastMoney = $lastMoney*0.03; } else if ($lastMoney>3000 && $lastMoney<=12000) { $lastMoney = $lastMoney*0.1-210; } else if ($lastMoney>12000 && $lastMoney<=25000) { $lastMoney = $lastMoney*0.2-1410; } else if ($lastMoney>25000 && $lastMoney<=35000) { $lastMoney = $lastMoney*0.25-2660; } else if ($lastMoney>35000 && $lastMoney<=55000) { $lastMoney = $lastMoney*0.3-4410; } else if ($lastMoney>55000 && $lastMoney<=80000) { $lastMoney = $lastMoney*0.35-7160; } else if ($lastMoney>80000) { $lastMoney = $lastMoney*0.45-15160; } return $lastMoney; } /** * [getMySMoney 个人所交社保] * @Author yangjun * @DateTime 2018-08-31 * @version [version] * @param [type] $sNumb [description] * @return [type] [description] */ function getMySMoney($sNumb) { $money = 0; //养老保险 $money += $sNumb*0.08; //医疗保险 $money += ($sNumb*0.02+3); //失业保险 $money += $sNumb*0.002; //工商保险 无 //生育险 无 return $money; } /** * [getMyGMoney 个人所交住房公积金] * @Author yangjun * @DateTime 2018-08-31 * @version [version] * @param [type] $gNumb [description] * @return [type] [description] */ function getMyGMoney($gNumb) { return $gNumb*0.12; } echo "之前缴纳个税".oldMyMoney(8000, 8000, 8000)."\r\n"; echo "现在缴纳个税".nowMyMoney(8000, 8000, 8000)."\r\n";
结果
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