Question

我用 PHP 编写了一个所得税范围计算，看起来代码适用于某些条件，其余的返回不准确的数字。下面是我用于计算的 PHP 代码。请忽略货币。它可能在 UDS 中

我正在尝试计算金额的所得税，例如。 1000 以下税级

// first  3,828 GHS ==> Nil tax
// next   1,200 GHS ==> 5% tax
// next   1,440 GHS ==> 10% tax
// next  36,000 GHS ==> 17.5% tax
// next 197,532 GHS ==> 25% tax
// over 240,000 GHS ==> 30% tax


$income_tax_amount = 0;

        //the tops of each tax band
        $band1_top = 3828;
        $band2_top = 1200;
        $band3_top = 1440;
        $band4_top = 36000;
        $band5_top = 197532;
        $band6_top = 240000;
        //no top of band 4

        //the tax rates of each band
        $band1_rate = 0.0;
        $band2_rate = 0.05;
        $band3_rate = 0.10;
        $band4_rate = 0.175;
        $band5_rate = 0.25;
        $band6_rate = 0.30;

        $starting_income = 1000; //set this to your income
        $band1 = $band2 = $band3 = $band4 = $band5 = $band6 =0;
        if($starting_income >= $band1_top) {
            $band1 = ($band1_rate) *  $band1_top - ($band1_top);
        }
        if($starting_income >= $band2_top) {
            $band5 = ($band2_rate) *  $band2_top - ($band2_top);
        }
        if($starting_income >= $band4_top) {
            $band4 = ($band4_rate) *  $band4_top;
        }
        if($starting_income >= $band3_top) {
            $band3 = ($band3_rate) *  $band3_top;
        }
        if($starting_income >= $band2_top) {
            $band2 = ($band2_rate) *  $band2_top;
        }
        if($starting_income >= $band1_top) {
            $band1 = ($band1_rate) *  $band1_top;
        }
        
        $income_tax_amount = $band1 + $band2 + $band3 + $band4 + $band5 + $band6;
            
        echo $income_tax_amount;

下图说明了我正在尝试绘制的图片

Answer 1

此函数将根据此页面上定义的规则计算税款： https://home.kpmg/xx/en/home/insights/2020/02/flash-alert-2020-036.html 寻找“居民：费率和范围”

function calc_income_tax($income) {

    // see this page for the bands in Ghana:
    // https://home.kpmg/xx/en/home/insights/2020/02/flash-alert-2020-036.html
    // look for "Residents: Rates & Bands"

    // first  3,828 GHS ==> Nil tax
    // next   1,200 GHS ==> 5% tax
    // next   1,440 GHS ==> 10% tax
    // next  36,000 GHS ==> 17.5% tax
    // next 197,532 GHS ==> 25% tax
    // over 240,000 GHS ==> 30% tax

    // $band_arr has the top amounts of each band in Ghana currency in descending order
    // We have 5 thresholds to higher tax rates and 5 rates for each of the thresholds
    $band_arr = [240000, 42468, 6468, 5028, 3828];
    $rate_arr = [0.3, 0.25, 0.175, 0.1, 0.05];
    $income_tax_amount = 0;

    foreach ($band_arr as $key => $threshold) {
        if ( $income > $threshold ) {
            $exceeding_income = $income - $threshold;
            $income_tax_amount += ( $exceeding_income * $rate_arr[$key] );
            $income = $threshold;
        }
    }

    return $income_tax_amount;
}

我对此进行了更多扩展，以根据用户输入响应各种税级的值。此代码使用上述函数，您可以在此处找到一个沙箱示例：http://sandbox.onlinephpfunctions.com/code/bec1084eb0d70ce8907979af65ab02c3eaa16b22

这里还有额外的代码：

$input_income = 340000; //as entered by the user online

$rate_arr = ["0%", "5%", "10%", "17.5%", "25%", "30%"];
$band_arr = [3828, 5028, 6468, 42468, 240000];
for  ($i=0; $i < count($band_arr); $i++ ) {
    if ( $band_arr[$i] >= $input_income ) {
        unset($band_arr[$i]);
    }
}
$band_arr[] = $input_income;
$band_arr = array_values($band_arr); //reorganize array to close gaps in index

$total_tax = calc_income_tax($input_income);
echo "total income tax: ".number_format($total_tax). "<br>";

$previous_bands_tax = 0;
foreach ($band_arr as $key => $threshold) {
    $band_tax = calc_income_tax($threshold) - $previous_bands_tax;
    $previous_bands_tax += $band_tax;
    if ( $key == 0 ) {
        echo "first ".number_format($threshold)."; rate: "
            .$rate_arr[$key].": ".number_format($band_tax)."<br>";
    } else {
        echo "next ".number_format($threshold - $band_arr[$key-1])."; rate: "
            .$rate_arr[$key].": ".number_format($band_tax)."<br>";
    }
}

所得税 (PAYE) 税级 PHP 计算

1 个答案: