# 定义个人所得税计算函数
def calculate_tax(income):
# 起征点
deduction = 5000
# 计算应纳税所得额
taxable_income = income - deduction
# 如果应纳税所得额小于等于0,则无需缴税
if taxable_income <= 0:
return 0
# 税率表
tax_brackets = [
(0, 3000, 0.03, 0),
(3000, 12000, 0.10, 210),
(12000, 25000, 0.20, 1410),
(25000, 35000, 0.25, 2660),
(35000, 55000, 0.30, 4410),
(55000, 80000, 0.35, 7160),
(80000, float('inf'), 0.45, 15160)
]
# 计算应纳税额
tax = 0
for bracket in tax_brackets:
if taxable_income > bracket[0]:
tax += (min(taxable_income, bracket[1]) - bracket[0]) * bracket[2]
taxable_income -= (min(taxable_income, bracket[1]) - bracket[0])
tax += bracket[3]
else:
break
return tax
# 计算5000元工资的应缴税额
tax_amount = calculate_tax(5000)
tax_amount