如何计算个人所得税？可以参考的11个标准计算工资的步骤，不足之处请补充

希望能给大家带来帮助，请只做参考用，主要是请看11个计算的步骤注释说明。

1 /// <summary>

2 /// 计算工资算法

3 /// </summary>

4 /// <param name="departmentID">部门主键</param>

5 /// <param name="targetYearMonth">目标年月</param>

6 /// <returns>影响的行数</returns>

7 public int Calculate(String departmentID, String targetYearMonth)

8 {

9 int returnValue = 0;

10 BaseParameterDao parameterDao = new BaseParameterDao(this.DbHelper, this.UserInfo);

11 String qiZhengE = parameterDao.GetParameter("System", "SalaryPersonalIncomeTax", "QiZhengE");

12 String year = targetYearMonth.Substring(0, 4);

13 String month = targetYearMonth.Substring(5);

14 DataTable dataTable = this.SearchByDepartment(departmentID, year, month, false);

15 // 01 检查个人所得税起征额是否为空的？

16 this.CheckPersonalIncomeTax(dataTable, qiZhengE);

17 // 02 税前应加项合计

18 this.GetSum(dataTable, "税前应加项目", BaseSalaryTable.FieldShuiQianYingJiaXiang);

19 // 03 税前应扣项合计

20 this.GetSum(dataTable, "税前应扣项目", BaseSalaryTable.FieldShuiQianYingKouXiang);

21 // 04 基金补贴保险类合计,例如三金

22 this.GetSum(dataTable, "基金保险补贴类", BaseSalaryTable.FieldJiJinBaoXianBuTieLei);

23 // 05 纳税项合计[记税工资，是否纳税项目来计算]

24 this.GetSalaryTax(dataTable);

25 // 06 计算个人所得税相关数据

26 this.GetPersonalIncomeTax(dataTable);

27 // 07 计算应发工资

28 this.GetSalary(dataTable);

29 // 08 计算税后应扣项目

30 this.GetSum(dataTable, "税后代加项目", BaseSalaryTable.FieldShuiHouDaiJiaXiang);

31 // 09 计算税后应加项目

32 this.GetSum(dataTable, "税后代扣项目", BaseSalaryTable.FieldShuiHouDaiKouXiang);

33 // 10 计算实发工资

34 this.GetRealSalary(dataTable);

35 // 11 将计算结果保存到数据库

36 BaseSalaryEntity salaryEntity = null;

37 BaseSalaryDao salaryDao = new BaseSalaryDao(this.DbHelper, this.UserInfo);

38 foreach (DataRow dataRow in dataTable.Rows)

39 {

40 if (dataRow.RowState == DataRowState.Modified)

41 {

42 salaryEntity = new BaseSalaryEntity(dataRow);

43 returnValue += salaryDao.UpdateEntity(salaryEntity);

44 }

45 }

46 return returnValue;

47 }

48