【叶子函数分享五十七】计算个人所得税函数

函数分享五十七】计算个人所得税函数"/>

【叶子函数分享五十七】计算个人所得税函数

-- =============================================

-- Author: Maco_wang

-- Create date: 2011-03-<Create Date,,>

-- Description: 参考htl258(Tony)的思路，改写的计算个税的函数

-- =============================================

create function TaxRateOfPersonal

(

@fvalue numeric(18,4)

)

returns numeric(18,4)

as

begin

declare @i numeric(18,4)

declare @basetable table(id int,

basemoney numeric(18,4),minvalue numeric(18,4),

maxvalue numeric(18,4),taxs numeric(18,4))

insert into @basetable

select 1,2000,0,1000,0.05 union all

select 2,2000,1000,3000,0.1 union all

select 3,2000,3000,6000,0.15 union all

select 4,2000,6000,10000,0.2 union all

select 5,2000,10000,15000,0.25

select @i=sum(case when @fvalue>basemoney+maxvalue

then maxvalue-minvalue else @fvalue-basemoney-minvalue end *taxs)

from @basetable where basemoney+minvalue<=@fvalue

return @i

end

--测试示例

select dbo.TaxRateOfPersonal(2500)

select dbo.TaxRateOfPersonal(3500)

select dbo.TaxRateOfPersonal(5000)

select dbo.TaxRateOfPersonal(9500)

--运行结果

/*

25.0000

100.0000

250.0000

1000.0000

*/