博客

问题：

计算税美国联邦个人所得税是根据申请状态和应纳税所得额计算的。有四种申请状态：单身申报人，共同申报的婚姻，单独申报的婚姻和户主。

税率每年变化如下表显示。例如，如果您是应税收入为10,000美元的单身人士，则前8,350美元的税率为10％，其他1,650美元的税率为15％。因此，您的税费是$ 1,082.5。

• 编写一个计算个人所得税的程序，程序应提示用户输入申请状态和应纳税所得额并计算税额。

要求：

输入0表示单身申报者，1表示共同申报，2表示单独申报，3表示户主。您的程序根据申请状态计算应税收入的税额。

对于每种申请状态，都有六个税率。每个税率适用于一定数量的应税收入。例如，单身申报人的40万美元应税收入中，8,350美元的税率为10％，（33,950-8,350）的税率为15％，（82,250-33,950）的税率为25％，（171,550-82,250）的税率为28％，（372,950- 171,550）（33％）和（400,000-372,950）（35％）。

代码实现：

import java.util.Scanner;
public class MyTest {
    public static void main(String[] args) {
        Scanner sc = new Scanner(System.in);
        int status=0;
        double tax=0;
        String flag="Y";
        while(true){
            if(flag.equalsIgnoreCase("Y")){
                while(true){
                    System.out.println("请输入您的申请状态（0表示单身申报者/1表示共同申报/2表示单独申报/3表示户主）：");
                    status=sc.nextInt();
                    if(status==0){
                        //根据申请状态计算应税收入的税额，将这个需求抽成一个方法
                        tax=getTax(0);
                        break;
                    }else if(status==1){

                        tax=getTax(1);
                        break;
                    }else if(status==2){
                        tax=getTax(2);
                        break;
                    }else if(status==3){
                        tax=getTax(3);
                        break;
                    }else{
                        System.out.println("输入错误，请重新输入");
                    }
                }
                System.out.println("根据计算，您的应税收入的税额为：￥"+tax);
            }else if(flag.equalsIgnoreCase("N")){
                System.out.println("谢谢使用！");
                break;
            }else{
                System.out.println("输入错误，应该输入Y/N");
            }
            System.out.println("您还想继续查询吗？（Y/N）");
            sc=new Scanner(System.in);
            flag=sc.nextLine();
        }
    }

    private static double getTax(int status) {
        double income=0;
        double tax=0;
        while(true){
            System.out.println("请输入您的应税收入：（输入的数字不得小于0）");
            Scanner sc = new Scanner(System.in);
            income=sc.nextDouble();
            if(income>0){
                switch(status){
                    case 0:
                        tax=singleApplicant(income);
                        return tax;
                    case 1:
                        tax=jointFiling(income);
                        return tax;
                    case 2:
                        tax=filedSeparately(income);
                        return tax;
                    case 3:
                        tax=head(income);
                        return tax;
                }
            }else{
                System.out.println("输入的收入不得低于0￥");
            }
        }
    }

    private static double singleApplicant(double income) {
        double tax=0;
        double one=8350*0.1;//8351<=income<=33950
        double tow=(33950-8350)*0.15+one;//33951<=income<=82250
        double three=(82250-33950)*0.25+tow;//82251<=income<=171550
        double four=(171550-82250)*0.28+three;//171551<=income<=372950
        double five=(372950-171550)*0.33+four;//372951<=income

        if(income>=0&&income<=8350){
            tax= income*0.1;
        }else if(income>=8351&&income<=33950){
            tax= one+(income-8350)*0.15;
        }else if(income>=33951&&income<=82250){
            tax= tow+(income-33950)*0.25;
        }else if(income>=82251&&income<=171550){
            tax= three+(income-82250)*0.28;
        }else if(income>=171551&&income<=372950){
            tax= four+(income-171550)*0.33;
        }else{
            tax= five+(income-372950)*0.35;
        }
        return tax;
    }

    private static double jointFiling(double income) {
        double tax=0;
        double one=16700*0.1;//16701<=income<=67900
        double tow=(67900-16700)*0.15+one;//67901<=income<=137050
        double three=(137050-67900)*0.25+tow;//137051<=income<=208850
        double four=(208850-137050)*0.28+three;//208851<=income<=372950
        double five=(372950-208850)*0.33+four;//372951<=income

        if(income>=0&&income<=16700){
            tax= income*0.1;
        }else if(income>=16701&&income<=67900){
            tax= one+(income-16700)*0.15;
        }else if(income>=67901&&income<=137050){
            tax= tow+(income-67900)*0.25;
        }else if(income>=137051&&income<=208850){
            tax= three+(income-137050)*0.28;
        }else if(income>=208851&&income<=372950){
            tax= four+(income-208850)*0.33;
        }else{
            tax= five+(income-372950)*0.35;
        }
        return tax;
    }

    private static double filedSeparately(double income) {
        double tax=0;
        double one=8350*0.1;//8351<=income<=33950
        double tow=(33950-8350)*0.15+one;//33951<=income<=68525
        double three=(68525-33950)*0.25+tow;//68526<=income<=104425
        double four=(104425-68525)*0.28+three;//104426<=income<=186475
        double five=(186475-105525)*0.33+four;//186476<=income

        if(income>=0&&income<=8350){
            tax= income*0.1;
        }else if(income>=8351&&income<=33950){
            tax= one+(income-8350)*0.15;
        }else if(income>=33951&&income<=68525){
            tax= tow+(income-339550)*0.25;
        }else if(income>=68526&&income<=104425){
            tax= three+(income-68525)*0.28;
        }else if(income>=104426&&income<=186475){
            tax= four+(income-104425)*0.33;
        }else{
            tax= five+(income-186475)*0.35;
        }
        return tax;
    }

    private static double head(double income) {
        double tax=0;
        double one=11950*0.1;//11951<=income<=45500
        double tow=(45500-11950)*0.15+one;//45501<=income<=117450
        double three=(117450-45500)*0.25+tow;//117451<=income<=190200
        double four=(190200-117450)*0.28+three;//190201<=income<=372950
        double five=(372950-190200)*0.33+four;//372951<=income

        if(income>=0&&income<=11950){
            tax= income*0.1;
        }else if(income>=11951&&income<=45500){
            tax= one+(income-11950)*0.15;
        }else if(income>=45501&&income<=117450){
            tax= tow+(income-45500)*0.25;
        }else if(income>=117451&&income<=190200){
            tax= three+(income-117450)*0.28;
        }else if(income>=190201&&income<=372950){
            tax= four+(income-190200)*0.33;
        }else{
            tax= five+(income-372950)*0.35;
        }
        return tax;
    }
}