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社区首页 >专栏 >个税模拟器，纯JAVA计算版

个税模拟器，纯JAVA计算版

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用户12004396
发布于 2026-01-20 21:14:29
发布于 2026-01-20 21:14:29
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文件获取地址：https://wenshushu.vip/pan/index.php?id=36 提取码：7bf9

在开始编码之前，我们先了解一下中国个人所得税的计算规则：

  1. 起征点：5000元/月（60000元/年）
  2. 专项附加扣除：包括子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人、3岁以下婴幼儿照护等
  3. 累进税率：7级超额累进税率（3%-45%）
  4. 计算方式：累计预扣法

项目结构

代码语言：javascript
复制
TaxCalculator/
├── src/
│   ├── model/
│   │   ├── TaxProfile.java       # 纳税人信息
│   │   ├── IncomeRecord.java     # 收入记录
│   │   └── Deduction.java        # 扣除项
│   ├── tax/
│   │   ├── TaxCalculator.java    # 个税计算器接口
│   │   ├── ChinaTaxCalculator.java # 中国个税计算
│   │   └── TaxRateTable.java     # 税率表
│   ├── util/
│   │   └── DateUtil.java         # 日期工具类
│   └── Main.java                 # 主程序

核心代码实现

1. 基础模型类

首先定义基础的数据模型：

代码语言：javascript
复制
package model;

import java.math.BigDecimal;
import java.time.LocalDate;
import java.util.ArrayList;
import java.util.List;

/**
 * 纳税人信息
 */
public class TaxProfile {
    private String name;                    // 姓名
    private String idNumber;                // 身份证号
    private LocalDate employmentDate;       // 入职日期
    private String city;                    // 工作城市
    private BigDecimal basicDeduction;      // 基本减除费用（起征点）
    
    // 专项附加扣除
    private BigDecimal childrenEducation;   // 子女教育
    private BigDecimal continuingEducation; // 继续教育
    private BigDecimal housingLoanInterest; // 住房贷款利息
    private BigDecimal housingRent;         // 住房租金
    private BigDecimal elderlySupport;      // 赡养老人
    private BigDecimal infantCare;          // 3岁以下婴幼儿照护
    private BigDecimal seriousIllness;      // 大病医疗
    
    public TaxProfile() {
        this.basicDeduction = new BigDecimal("5000");
        this.childrenEducation = BigDecimal.ZERO;
        this.continuingEducation = BigDecimal.ZERO;
        this.housingLoanInterest = BigDecimal.ZERO;
        this.housingRent = BigDecimal.ZERO;
        this.elderlySupport = BigDecimal.ZERO;
        this.infantCare = BigDecimal.ZERO;
        this.seriousIllness = BigDecimal.ZERO;
    }
    
    // 计算专项附加扣除总额
    public BigDecimal getTotalSpecialDeduction() {
        return childrenEducation.add(continuingEducation)
                .add(housingLoanInterest)
                .add(housingRent)
                .add(elderlySupport)
                .add(infantCare)
                .add(seriousIllness);
    }
    
    // getters 和 setters
    // ...
}

/**
 * 月度收入记录
 */
public class IncomeRecord {
    private int year;
    private int month;
    private BigDecimal salary;              // 工资收入
    private BigDecimal yearEndBonus;        // 年终奖
    private BigDecimal socialInsurance;     // 社保
    private BigDecimal housingFund;         // 公积金
    private BigDecimal otherDeductions;     // 其他扣除
    
    public IncomeRecord(int year, int month) {
        this.year = year;
        this.month = month;
        this.salary = BigDecimal.ZERO;
        this.yearEndBonus = BigDecimal.ZERO;
        this.socialInsurance = BigDecimal.ZERO;
        this.housingFund = BigDecimal.ZERO;
        this.otherDeductions = BigDecimal.ZERO;
    }
    
    // 计算应纳税所得额前的扣除总额
    public BigDecimal getTotalPreTaxDeduction() {
        return socialInsurance.add(housingFund).add(otherDeductions);
    }
    
    // getters 和 setters
    // ...
}

2. 税率表配置

代码语言：javascript
复制
package tax;

import java.math.BigDecimal;
import java.util.ArrayList;
import java.util.List;

/**
 * 中国个人所得税税率表（综合所得）
 */
public class ChinaTaxRateTable {
    
    public static class TaxBracket {
        private int level;                  // 级数
        private BigDecimal lowerBound;      // 下限
        private BigDecimal upperBound;      // 上限（null表示无穷大）
        private BigDecimal rate;            // 税率
        private BigDecimal quickDeduction;  // 速算扣除数
        
        public TaxBracket(int level, String lowerBound, String upperBound, 
                         String rate, String quickDeduction) {
            this.level = level;
            this.lowerBound = new BigDecimal(lowerBound);
            this.upperBound = upperBound == null ? null : new BigDecimal(upperBound);
            this.rate = new BigDecimal(rate);
            this.quickDeduction = new BigDecimal(quickDeduction);
        }
    }
    
    // 2023年中国个税税率表（年度税率表）
    private static final List<TaxBracket> ANNUAL_BRACKETS = new ArrayList<>();
    
    static {
        // 全年应纳税所得额 = 年度收入 - 60000 - 专项扣除 - 专项附加扣除 - 其他扣除
        ANNUAL_BRACKETS.add(new TaxBracket(1, "0", "36000", "0.03", "0"));
        ANNUAL_BRACKETS.add(new TaxBracket(2, "36000", "144000", "0.10", "2520"));
        ANNUAL_BRACKETS.add(new TaxBracket(3, "144000", "300000", "0.20", "16920"));
        ANNUAL_BRACKETS.add(new TaxBracket(4, "300000", "420000", "0.25", "31920"));
        ANNUAL_BRACKETS.add(new TaxBracket(5, "420000", "660000", "0.30", "52920"));
        ANNUAL_BRACKETS.add(new TaxBracket(6, "660000", "960000", "0.35", "85920"));
        ANNUAL_BRACKETS.add(new TaxBracket(7, "960000", null, "0.45", "181920"));
    }
    
    // 月度税率表（用于某些特殊计算）
    private static final List<TaxBracket> MONTHLY_BRACKETS = new ArrayList<>();
    
    static {
        MONTHLY_BRACKETS.add(new TaxBracket(1, "0", "3000", "0.03", "0"));
        MONTHLY_BRACKETS.add(new TaxBracket(2, "3000", "12000", "0.10", "210"));
        MONTHLY_BRACKETS.add(new TaxBracket(3, "12000", "25000", "0.20", "1410"));
        MONTHLY_BRACKETS.add(new TaxBracket(4, "25000", "35000", "0.25", "2660"));
        MONTHLY_BRACKETS.add(new TaxBracket(5, "35000", "55000", "0.30", "4410"));
        MONTHLY_BRACKETS.add(new TaxBracket(6, "55000", "80000", "0.35", "7160"));
        MONTHLY_BRACKETS.add(new TaxBracket(7, "80000", null, "0.45", "15160"));
    }
    
    public static List<TaxBracket> getAnnualBrackets() {
        return ANNUAL_BRACKETS;
    }
    
    public static List<TaxBracket> getMonthlyBrackets() {
        return MONTHLY_BRACKETS;
    }
    
    /**
     * 根据应纳税所得额查找适用的税率和速算扣除数
     */
    public static TaxBracket findApplicableBracket(BigDecimal taxableIncome, boolean isAnnual) {
        List<TaxBracket> brackets = isAnnual ? ANNUAL_BRACKETS : MONTHLY_BRACKETS;
        
        for (TaxBracket bracket : brackets) {
            boolean lowerCondition = taxableIncome.compareTo(bracket.getLowerBound()) >= 0;
            boolean upperCondition = bracket.getUpperBound() == null || 
                                    taxableIncome.compareTo(bracket.getUpperBound()) < 0;
            
            if (lowerCondition && upperCondition) {
                return bracket;
            }
        }
        
        // 如果找不到，返回最高税率档
        return brackets.get(brackets.size() - 1);
    }
}

3. 核心计算器实现

代码语言：javascript
复制
package tax;

import model.TaxProfile;
import model.IncomeRecord;
import java.math.BigDecimal;
import java.math.RoundingMode;
import java.util.List;
import java.util.Map;
import java.util.TreeMap;

/**
 * 中国个人所得税计算器（累计预扣法）
 */
public class ChinaTaxCalculator implements TaxCalculator {
    
    private static final BigDecimal ANNUAL_BASIC_DEDUCTION = new BigDecimal("60000");
    private static final BigDecimal MONTHLY_BASIC_DEDUCTION = new BigDecimal("5000");
    
    @Override
    public BigDecimal calculateMonthlyTax(TaxProfile profile, List<IncomeRecord> records, int targetMonth) {
        if (records == null || records.isEmpty()) {
            return BigDecimal.ZERO;
        }
        
        // 按月份排序
        Map<String, IncomeRecord> sortedRecords = new TreeMap<>();
        for (IncomeRecord record : records) {
            String key = String.format("%04d-%02d", record.getYear(), record.getMonth());
            sortedRecords.put(key, record);
        }
        
        // 计算累计应纳税所得额
        BigDecimal cumulativeTaxableIncome = BigDecimal.ZERO;
        BigDecimal cumulativeTaxPaid = BigDecimal.ZERO;
        
        for (Map.Entry<String, IncomeRecord> entry : sortedRecords.entrySet()) {
            IncomeRecord record = entry.getValue();
            int currentMonth = record.getMonth();
            
            // 计算到当前月份为止的累计值
            BigDecimal monthSalary = record.getSalary();
            BigDecimal monthPreTaxDeduction = record.getTotalPreTaxDeduction();
            BigDecimal monthSpecialDeduction = profile.getTotalSpecialDeduction();
            
            // 累计收入
            BigDecimal cumulativeIncome = getCumulativeIncome(sortedRecords, currentMonth);
            
            // 累计扣除
            BigDecimal cumulativeDeduction = getCumulativeDeduction(
                profile, sortedRecords, currentMonth);
            
            // 累计应纳税所得额 = 累计收入 - 累计基本减除费用 - 累计专项扣除 - 累计专项附加扣除 - 累计其他扣除
            cumulativeTaxableIncome = cumulativeIncome
                .subtract(MONTHLY_BASIC_DEDUCTION.multiply(new BigDecimal(currentMonth)))
                .subtract(cumulativeDeduction);
            
            if (cumulativeTaxableIncome.compareTo(BigDecimal.ZERO) <= 0) {
                // 如果累计应纳税所得额<=0，不需要交税
                record.setTaxAmount(BigDecimal.ZERO);
                continue;
            }
            
            // 根据累计应纳税所得额计算累计应缴税额
            ChinaTaxRateTable.TaxBracket bracket = 
                ChinaTaxRateTable.findApplicableBracket(cumulativeTaxableIncome, false);
            
            BigDecimal cumulativeTax = cumulativeTaxableIncome
                .multiply(bracket.getRate())
                .subtract(bracket.getQuickDeduction());
            
            // 本月应补(退)税额 = 累计应缴税额 - 已缴税额
            BigDecimal taxForMonth = cumulativeTax.subtract(cumulativeTaxPaid);
            
            // 如果是目标月份，返回税额
            if (currentMonth == targetMonth) {
                return taxForMonth.max(BigDecimal.ZERO); // 确保不为负数
            }
            
            // 更新已缴税额
            cumulativeTaxPaid = cumulativeTaxPaid.add(taxForMonth.max(BigDecimal.ZERO));
        }
        
        return BigDecimal.ZERO;
    }
    
    @Override
    public BigDecimal calculateAnnualTax(TaxProfile profile, List<IncomeRecord> records, int year) {
        // 计算年度总收入
        BigDecimal annualIncome = BigDecimal.ZERO;
        BigDecimal annualDeductions = BigDecimal.ZERO;
        
        for (IncomeRecord record : records) {
            if (record.getYear() == year) {
                annualIncome = annualIncome.add(record.getSalary());
                annualDeductions = annualDeductions.add(record.getTotalPreTaxDeduction());
            }
        }
        
        // 计算年度应纳税所得额
        BigDecimal annualTaxableIncome = annualIncome
            .subtract(ANNUAL_BASIC_DEDUCTION) // 基本减除费用
            .subtract(annualDeductions)       // 专项扣除
            .subtract(profile.getTotalSpecialDeduction().multiply(new BigDecimal("12"))); // 专项附加扣除
        
        if (annualTaxableIncome.compareTo(BigDecimal.ZERO) <= 0) {
            return BigDecimal.ZERO;
        }
        
        // 使用年度税率表计算税额
        ChinaTaxRateTable.TaxBracket bracket = 
            ChinaTaxRateTable.findApplicableBracket(annualTaxableIncome, true);
        
        BigDecimal annualTax = annualTaxableIncome
            .multiply(bracket.getRate())
            .subtract(bracket.getQuickDeduction());
        
        return annualTax.max(BigDecimal.ZERO);
    }
    
    /**
     * 计算年终奖个税（可选择并入综合所得或单独计税）
     * @param bonus 年终奖金额
     * @param mergeWithSalary 是否并入综合所得
     * @param annualTaxableIncome 年度综合所得应纳税所得额（如果mergeWithSalary为false时使用）
     */
    public BigDecimal calculateYearEndBonusTax(BigDecimal bonus, boolean mergeWithSalary, 
                                              BigDecimal annualTaxableIncome) {
        if (mergeWithSalary) {
            // 并入综合所得，直接使用综合所得税率
            ChinaTaxRateTable.TaxBracket bracket = 
                ChinaTaxRateTable.findApplicableBracket(
                    annualTaxableIncome.add(bonus), true);
            
            return annualTaxableIncome.add(bonus)
                .multiply(bracket.getRate())
                .subtract(bracket.getQuickDeduction());
        } else {
            // 单独计税：年终奖/12，找月度税率，再乘以12
            BigDecimal monthlyBonus = bonus.divide(new BigDecimal("12"), 2, RoundingMode.HALF_UP);
            ChinaTaxRateTable.TaxBracket bracket = 
                ChinaTaxRateTable.findApplicableBracket(monthlyBonus, false);
            
            return bonus.multiply(bracket.getRate())
                .subtract(bracket.getQuickDeduction().multiply(new BigDecimal("12")));
        }
    }
    
    private BigDecimal getCumulativeIncome(Map<String, IncomeRecord> records, int upToMonth) {
        BigDecimal total = BigDecimal.ZERO;
        for (Map.Entry<String, IncomeRecord> entry : records.entrySet()) {
            if (entry.getValue().getMonth() <= upToMonth) {
                total = total.add(entry.getValue().getSalary());
            }
        }
        return total;
    }
    
    private BigDecimal getCumulativeDeduction(TaxProfile profile, 
                                             Map<String, IncomeRecord> records, 
                                             int upToMonth) {
        BigDecimal total = BigDecimal.ZERO;
        for (Map.Entry<String, IncomeRecord> entry : records.entrySet()) {
            if (entry.getValue().getMonth() <= upToMonth) {
                total = total.add(entry.getValue().getTotalPreTaxDeduction());
            }
        }
        // 加上专项附加扣除
        total = total.add(profile.getTotalSpecialDeduction().multiply(new BigDecimal(upToMonth)));
        return total;
    }
}

4. 工具类和接口

代码语言：javascript
复制
package tax;

import model.TaxProfile;
import model.IncomeRecord;
import java.math.BigDecimal;
import java.util.List;

/**
 * 个税计算器接口
 */
public interface TaxCalculator {
    /**
     * 计算月度个税（累计预扣法）
     */
    BigDecimal calculateMonthlyTax(TaxProfile profile, List<IncomeRecord> records, int month);
    
    /**
     * 计算年度个税（汇算清缴）
     */
    BigDecimal calculateAnnualTax(TaxProfile profile, List<IncomeRecord> records, int year);
    
    /**
     * 验证纳税人信息
     */
    default boolean validateProfile(TaxProfile profile) {
        return profile != null && 
               profile.getName() != null && 
               !profile.getName().trim().isEmpty();
    }
}

5. 主程序示例

代码语言：javascript
复制
import model.TaxProfile;
import model.IncomeRecord;
import tax.ChinaTaxCalculator;
import tax.TaxCalculator;

import java.math.BigDecimal;
import java.time.LocalDate;
import java.util.ArrayList;
import java.util.List;

public class Main {
    public static void main(String[] args) {
        System.out.println("===== 个人所得税计算器 =====");
        
        // 创建纳税人信息
        TaxProfile profile = new TaxProfile();
        profile.setName("张三");
        profile.setCity("北京");
        profile.setEmploymentDate(LocalDate.of(2020, 1, 1));
        
        // 设置专项附加扣除
        profile.setChildrenEducation(new BigDecimal("1000")); // 子女教育1000元/月
        profile.setHousingLoanInterest(new BigDecimal("1000")); // 住房贷款利息1000元/月
        profile.setElderlySupport(new BigDecimal("2000")); // 赡养老人2000元/月
        
        // 创建收入记录（2023年1-12月）
        List<IncomeRecord> records = new ArrayList<>();
        
        // 示例：1月收入
        IncomeRecord janRecord = new IncomeRecord(2023, 1);
        janRecord.setSalary(new BigDecimal("20000")); // 月薪20000
        janRecord.setSocialInsurance(new BigDecimal("2000")); // 社保
        janRecord.setHousingFund(new BigDecimal("2400")); // 公积金
        records.add(janRecord);
        
        // 示例：2月收入
        IncomeRecord febRecord = new IncomeRecord(2023, 2);
        febRecord.setSalary(new BigDecimal("22000")); // 月薪22000
        febRecord.setSocialInsurance(new BigDecimal("2200"));
        febRecord.setHousingFund(new BigDecimal("2640"));
        records.add(febRecord);
        
        // 可以继续添加其他月份...
        
        // 创建计算器
        TaxCalculator calculator = new ChinaTaxCalculator();
        
        // 计算1月个税
        BigDecimal janTax = calculator.calculateMonthlyTax(profile, records, 1);
        System.out.printf("2023年1月个税: ¥%.2f%n", janTax);
        
        // 计算2月个税
        BigDecimal febTax = calculator.calculateMonthlyTax(profile, records, 2);
        System.out.printf("2023年2月个税: ¥%.2f%n", febTax);
        
        // 计算年度个税
        BigDecimal annualTax = calculator.calculateAnnualTax(profile, records, 2023);
        System.out.printf("2023年年度个税: ¥%.2f%n", annualTax);
        
        // 计算年终奖个税
        ChinaTaxCalculator chinaCalculator = (ChinaTaxCalculator) calculator;
        BigDecimal bonus = new BigDecimal("50000"); // 年终奖50000
        BigDecimal bonusTax = chinaCalculator.calculateYearEndBonusTax(
            bonus, false, new BigDecimal("100000"));
        System.out.printf("年终奖个税（单独计税）: ¥%.2f%n", bonusTax);
        
        // 显示详细计算过程
        displayCalculationDetails(profile, records, janTax, 1);
    }
    
    private static void displayCalculationDetails(TaxProfile profile, 
                                                  List<IncomeRecord> records, 
                                                  BigDecimal tax, int month) {
        System.out.println("\n===== 计算明细 =====");
        System.out.printf("计算月份: %d月%n", month);
        System.out.printf("纳税人: %s%n", profile.getName());
        
        BigDecimal monthlySalary = BigDecimal.ZERO;
        BigDecimal totalDeduction = BigDecimal.ZERO;
        
        for (IncomeRecord record : records) {
            if (record.getMonth() == month) {
                monthlySalary = record.getSalary();
                totalDeduction = record.getTotalPreTaxDeduction();
                break;
            }
        }
        
        System.out.printf("月收入: ¥%.2f%n", monthlySalary);
        System.out.printf("专项扣除（社保公积金等）: ¥%.2f%n", totalDeduction);
        System.out.printf("专项附加扣除总额: ¥%.2f%n", profile.getTotalSpecialDeduction());
        System.out.printf("应纳税额: ¥%.2f%n", tax);
        
        // 计算税后收入
        BigDecimal afterTaxIncome = monthlySalary.subtract(totalDeduction).subtract(tax);
        System.out.printf("税后收入: ¥%.2f%n", afterTaxIncome);
        
        // 计算税率
        if (monthlySalary.compareTo(BigDecimal.ZERO) > 0) {
            BigDecimal taxRate = tax.divide(monthlySalary, 4, BigDecimal.ROUND_HALF_UP)
                                  .multiply(new BigDecimal("100"));
            System.out.printf("实际税率: %.2f%%%n", taxRate);
        }
    }
}

功能扩展

支持多国个税计算

我们可以扩展这个系统来支持多个国家的个税计算：

代码语言：javascript
复制
package tax;

import model.TaxProfile;
import model.IncomeRecord;
import java.math.BigDecimal;
import java.util.List;

/**
 * 美国个人所得税计算器（简化版）
 */
public class USATaxCalculator implements TaxCalculator {
    
    // 美国2023年税率表（单身）
    private static final BigDecimal[] BRACKETS = {
        new BigDecimal("0"),
        new BigDecimal("11000"),
        new BigDecimal("44725"),
        new BigDecimal("95375"),
        new BigDecimal("182100"),
        new BigDecimal("231250"),
        new BigDecimal("578125")
    };
    
    private static final BigDecimal[] RATES = {
        new BigDecimal("0.10"),
        new BigDecimal("0.12"),
        new BigDecimal("0.22"),
        new BigDecimal("0.24"),
        new BigDecimal("0.32"),
        new BigDecimal("0.35"),
        new BigDecimal("0.37")
    };
    
    @Override
    public BigDecimal calculateMonthlyTax(TaxProfile profile, List<IncomeRecord> records, int month) {
        // 美国个税通常按年计算，月度为预扣
        // 这里简化处理，直接计算年度税的1/12
        BigDecimal annualTax = calculateAnnualTax(profile, records, 2023);
        return annualTax.divide(new BigDecimal("12"), 2, BigDecimal.ROUND_HALF_UP);
    }
    
    @Override
    public BigDecimal calculateAnnualTax(TaxProfile profile, List<IncomeRecord> records, int year) {
        // 计算年度总收入
        BigDecimal annualIncome = BigDecimal.ZERO;
        for (IncomeRecord record : records) {
            if (record.getYear() == year) {
                annualIncome = annualIncome.add(record.getSalary().multiply(new BigDecimal("12")));
            }
        }
        
        // 美国标准扣除额（2023年单身）
        BigDecimal standardDeduction = new BigDecimal("13850");
        BigDecimal taxableIncome = annualIncome.subtract(standardDeduction);
        
        if (taxableIncome.compareTo(BigDecimal.ZERO) <= 0) {
            return BigDecimal.ZERO;
        }
        
        // 累进计算
        BigDecimal tax = BigDecimal.ZERO;
        for (int i = 1; i < BRACKETS.length; i++) {
            if (taxableIncome.compareTo(BRACKETS[i]) > 0) {
                BigDecimal bracketAmount = BRACKETS[i].subtract(BRACKETS[i-1]);
                tax = tax.add(bracketAmount.multiply(RATES[i-1]));
            } else {
                BigDecimal lastBracketAmount = taxableIncome.subtract(BRACKETS[i-1]);
                tax = tax.add(lastBracketAmount.multiply(RATES[i-1]));
                break;
            }
        }
        
        // 如果超过最高档
        if (taxableIncome.compareTo(BRACKETS[BRACKETS.length-1]) > 0) {
            BigDecimal excess = taxableIncome.subtract(BRACKETS[BRACKETS.length-1]);
            tax = tax.add(excess.multiply(RATES[RATES.length-1]));
        }
        
        return tax;
    }
}

单元测试

为确保计算准确性，我们应该编写单元测试：

代码语言：javascript
复制
import org.junit.jupiter.api.Test;
import static org.junit.jupiter.api.Assertions.*;
import java.math.BigDecimal;

class ChinaTaxCalculatorTest {
    
    @Test
    void testCalculateMonthlyTax() {
        TaxProfile profile = new TaxProfile();
        profile.setName("测试用户");
        profile.setChildrenEducation(new BigDecimal("1000"));
        
        List<IncomeRecord> records = new ArrayList<>();
        IncomeRecord record = new IncomeRecord(2023, 1);
        record.setSalary(new BigDecimal("20000"));
        record.setSocialInsurance(new BigDecimal("2000"));
        record.setHousingFund(new BigDecimal("2400"));
        records.add(record);
        
        ChinaTaxCalculator calculator = new ChinaTaxCalculator();
        BigDecimal tax = calculator.calculateMonthlyTax(profile, records, 1);
        
        // 验证计算结果
        assertTrue(tax.compareTo(BigDecimal.ZERO) > 0);
        assertEquals(new BigDecimal("258.00"), tax);
    }
    
    @Test
    void testLowIncomeNoTax() {
        TaxProfile profile = new TaxProfile();
        profile.setName("低收入测试");
        
        List<IncomeRecord> records = new ArrayList<>();
        IncomeRecord record = new IncomeRecord(2023, 1);
        record.setSalary(new BigDecimal("4000")); // 低于起征点
        records.add(record);
        
        ChinaTaxCalculator calculator = new ChinaTaxCalculator();
        BigDecimal tax = calculator.calculateMonthlyTax(profile, records, 1);
        
        assertEquals(BigDecimal.ZERO, tax);
    }
}

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。

学习方法

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。

学习方法
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目录
  • 项目结构
  • 核心代码实现
    • 1. 基础模型类
    • 2. 税率表配置
    • 3. 核心计算器实现
    • 4. 工具类和接口
    • 5. 主程序示例
  • 功能扩展
    • 支持多国个税计算
  • 单元测试
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