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홈택스의 퇴직소득세 계산 방법을 토대로 프로그램밍하였습니다.
근속연수공제={
5:[0,0,1000000],
10:[5000000,5,2000000],
20:[15000000,10,2500000],
100:[40000000,20,3000000]
}
환산급여공제={
8000000:[0,0,0],
70000000:[8000000,8000000, 0.6],
100000000:[45200000,70000000, 0.55],
300000000:[61700000,100000000,0.45],
10000000000:[151700000,300000000,0.35]
}
기본세율={
14000000:[0.60,0],
50000000:[0.15,1260000],
88000000:[0.24,5760000],
150000000:[0.35,15440000],
300000000:[0.38,19940000],
500000000:[0.40,25940000],
1000000000:[0.42,35940000],
10000000000:[0.45,65940000]
}
명예퇴직금=int(input("명예퇴직금을 입력하세요 >"))
법정퇴직금=int(input("법정퇴직금을 입력하세요 >"))
근속연수=int(input("근속연수 >"))
퇴직소득금액=명예퇴직금+법정퇴직금
print()
print("명예퇴직금 : {:,}원".format(명예퇴직금))
print("법정퇴직금 : {:,}원".format(법정퇴직금))
print("퇴직금소득금액 : {:,}원".format(퇴직소득금액))
print("근속연수 : {:,}년".format(근속연수))
for key in 근속연수공제:
if key >= 근속연수:
근속연수공제금액=근속연수공제[key][0]+(근속연수-근속연수공제[key][1])*근속연수공제[key][2]
print("근속연수공제금액 : {:,}원".format(근속연수공제금액))
break
환산급여=((퇴직소득금액-근속연수공제금액)*12)/근속연수
print("환산급여 : {:,}원".format(int(환산급여)))
for key in 환산급여공제:
if key >= 환산급여:
환산급여공제금액=환산급여공제[key][0] + (환산급여 - 환산급여공제[key][1])*환산급여공제[key][2]
print("환산급여공제금액 {:,}원".format(int(환산급여공제금액)))
break
과세표준 = 환산급여 - 환산급여공제금액
print("과세표준 : {:,}원".format(int(과세표준)))
for key in 기본세율:
if key >= 과세표준:
환산산출세액=과세표준*기본세율[key][0] - 기본세율[key][1]
print("환산산출세액 : {:,}원".format(int(환산산출세액)))
break
산출세액=(환산산출세액/12)*근속연수
print("산출세액 : {:,}원".format(int(산출세액)))
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