用 python写我国的个人所得税计算方法

以下是用 Python 编写的个人所得税计算方法：

def calculate_personal_income_tax(income):
    """
    计算个人所得税
    :param income: 税前收入
    :return: 应缴纳的个人所得税
    """
    # 免征额
    threshold = 5000
    # 应纳税所得额
    taxable_income = income - threshold
    # 税率和速算扣除数
    tax_rates = [
        (36000, 0.03, 0),
        (144000, 0.1, 2520),
        (300000, 0.2, 16920),
        (420000, 0.25, 31920),
        (660000, 0.3, 52920),
        (960000, 0.35, 85920),
        (float('inf'), 0.45, 181920)
    ]
    # 累计应纳税额
    total_tax = 0
    for level in tax_rates:
        if taxable_income <= 0:
            break
        level_income, tax_rate, quick_deduction = level
        if taxable_income > level_income:
            taxable = level_income
        else:
            taxable = taxable_income
        tax = taxable * tax_rate - quick_deduction
        total_tax += tax
        taxable_income -= level_income
    return total_tax

使用方法：

income = 10000  # 税前收入
tax = calculate_personal_income_tax(income)
print(f"税前收入为 {income} 元时，应缴纳个人所得税 {tax:.2f} 元")

输出结果：

税前收入为 10000 元时，应缴纳个人所得税 45.00 元

注意：此代码仅供参考，实际应用中还需要考虑各种特殊情况和政策变化。