问题：个人所得税计算
计算方法
扣除标准3500元/月（2011年9月1日起正式执行）（工资、薪金所得适用）
应纳税所得额=扣除三险一金后月收入-扣除标准
2011年9月1日起调整后的7级超额累进税率
|
全月应纳税所得额 |
税率 |
速算扣除数（元） |
|
全月应纳税所得额不超过1500元 |
3% |
0 |
|
全月应纳税所得额超过1500元至4500元 |
10% |
105 |
|
全月应纳税所得额超过4500元至9000元 |
20% |
555 |
|
全月应纳税所得额超过9000元至35000元 |
25% |
1005 |
|
全月应纳税所得额超过35000元至55000元 |
30% |
2755 |
|
全月应纳税所得额超过55000元至80000元 |
35% |
5505 |
|
全月应纳税所得额超过80000元 |
45% |
13505 |
养老保险：单位20%，个人8%
医疗保险：单位8%，个人2%
失业保险：单位1%，个人0.5%
生育保险：单位0.6%，个人不用缴费
工伤保险：单位1%，个人不用缴费
住房公积金：单位5%-12%，个人5%-12%，按12%算
三险一金缴纳 上限为7662 ；超过，就按照7662缴纳；
#import "ZYAppDelegate.h"
@implementation ZYAppDelegate
- (BOOL)application:(UIApplication *)application didFinishLaunchingWithOptions:(NSDictionary *)launchOptions
{
self.window = [[UIWindow alloc] initWithFrame:[[UIScreen mainScreen] bounds]];
// Override point for customization after application launch.
self.window.backgroundColor = [UIColor whiteColor];
[self.window makeKeyAndVisible];
UILabel * lable1 = [[UILabel alloc]init];
lable1.text = @"请输入你的工资：";
lable1.frame = CGRectMake(20, 60, 140, 44);
[self.window addSubview:lable1];
//初始化textField
_salaryText = [[UITextField alloc] init];
_salaryText.borderStyle = UITextBorderStyleRoundedRect;
_salaryText.backgroundColor = [UIColor orangeColor];
_salaryText.frame = CGRectMake(170, 60, 140, 44);
[self.window addSubview:_salaryText];
UILabel * lable2 = [[UILabel alloc]init];
lable2.text = @"你应交对税为：";
lable2.frame = CGRectMake(20, 105, 140, 44);
[self.window addSubview:lable2];
_taxLable = [[UILabel alloc] init];
_taxLable.backgroundColor = [UIColor grayColor];
_taxLable.frame = CGRectMake(170, 105, 140, 44);
[self.window addSubview:_taxLable];
UIButton * calculate = [UIButton buttonWithType:UIButtonTypeCustom];
calculate.backgroundColor = [UIColor orangeColor];
calculate.frame = CGRectMake(130, 180, 60, 44);
[calculate setTitle:@"计算" forState:UIControlStateNormal];
[calculate addTarget:self action:@selector(calendarClick) forControlEvents:UIControlEventTouchUpInside];
[self.window addSubview:calculate];
return YES;
}
- (void)calendarClick
{
float salary = [_salaryText.text floatValue];
// 把工资赋值给计算五险一金的基准工资
float baseSalary = salary;
// 判断工资是否大于7662
if (salary > 7662) {
baseSalary = 7662;
}
// 计算三险一金
float insurence = baseSalary * (0.08+0.02+0.005+0.12);
// 计算扣除三险一金之后的收入
float outOfInsurence = salary - insurence;
// 计算扣除三险一金以及扣除标准之后的收入 纳税所得额
float taxBase = outOfInsurence - 3500;
// 判断纳税所得额是否小于0
if (taxBase < 0) {
NSLog(@"缴纳税额为 : 0");
_taxLable.text = @"0";
}else
{
float rateOfTaxation = 0;
float calculateQuickly = 0;
// 当纳税所得额 小于等于 1500
if (taxBase <=1500) {
rateOfTaxation = 0.03;
calculateQuickly = 0;
} else if (taxBase <= 4500) // 判断纳税所得额是否大于1500小于等于4500
{
rateOfTaxation = 0.1;
calculateQuickly = 105;
} else if (taxBase <= 9000)// 判断纳税所得额是否大于4500小于等于9000
{
rateOfTaxation = 0.2;
calculateQuickly = 555;
} else if (taxBase <= 35000)// 判断纳税所得额是否大于9000小于等于35000
{
rateOfTaxation = 0.25;
calculateQuickly = 1005;
} else if (taxBase <= 55000)// 判断纳税所得额是否大于35000小于等于55000
{
rateOfTaxation = 0.3;
calculateQuickly = 2755;
} else if (taxBase <= 80000)// 判断纳税所得额是否大于55000小于等于80000
{
rateOfTaxation = 0.35;
calculateQuickly = 5505;
} else // 以上条件都不成立,进入此方法
{
rateOfTaxation = 0.45;
calculateQuickly = 13505;
}
// 计算应缴纳税额
float tax = taxBase * rateOfTaxation - calculateQuickly;
NSLog(@"应缴纳税额: %.2f",tax);
_taxLable.text = [NSString stringWithFormat:@"%.2f",tax];
}
}
- (void)touchesBegan:(NSSet *)touches withEvent:(UIEvent *)event
{
[self.window endEditing:YES];
}
@end