CN112184403A - Donation amount measuring and calculating method and device, computer equipment and storage medium - Google Patents

Donation amount measuring and calculating method and device, computer equipment and storage medium Download PDF

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CN112184403A
CN112184403A CN202011003916.4A CN202011003916A CN112184403A CN 112184403 A CN112184403 A CN 112184403A CN 202011003916 A CN202011003916 A CN 202011003916A CN 112184403 A CN112184403 A CN 112184403A
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amount
tax
donation
interval
taxpayer
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陈浩忠
李浏骝
周尚香
鲍欣妍
李孟君
吴舒萍
田芳华
朱子敬
陆森
郭献
孙琳
孟灵丽
何焕林
莫雪慧
林小蕊
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China Construction Bank Corp
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China Construction Bank Corp
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    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
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    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q50/00—Information and communication technology [ICT] specially adapted for implementation of business processes of specific business sectors, e.g. utilities or tourism
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    • G06Q50/26—Government or public services

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Abstract

The invention discloses a method and a device for measuring and calculating donation amount, computer equipment and a storage medium. The method comprises the following steps: if the taxpayer's amount obtained by paying taxes falls into the tax payment trap interval, calculating the proposed donation amount according to the amount obtained by paying taxes and the interval starting point falling into the tax payment trap interval; the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval; and calculating the amount of the tax due before the donation and the amount of the tax due after the donation according to the proposed amount of the donation and the amount of the tax due obtained after the donation, and providing the proposed amount of the donation, the amount of the tax due before the donation and the amount of the tax due after the donation to the taxpayer. By using the technical scheme of the invention, the problems that the amount of the taxed income is increased and the income after tax is reduced are solved, and the enthusiasm of the taxpayers for public welfare donation is improved while legally lightening the tax burden of the taxpayers.

Description

Donation amount measuring and calculating method and device, computer equipment and storage medium
Technical Field
The embodiment of the invention relates to a data processing technology, in particular to a method and a device for measuring and calculating donation amount, computer equipment and a storage medium.
Background
The personal income tax is a tax which is collected for the object obtained by various taxes obtained by natural people, the enterprise income tax is a income tax which is collected for the production and operation of enterprises and other income-obtaining organizations in China, and the legal tax collection is an obligation which is exhausted by the citizens and enterprises in China.
In the current enterprise income tax and personal income tax system, different tax rates are specified for different tax amount ranges, so that the tax amount is increased, and the income after tax is reduced. For example, after 2019, the small and micro enterprises may collect tax 25% of the total amount when the amount obtained by tax payment is less than 100 ten thousand, the actual tax rate is 5%, the amount obtained by tax payment exceeds 100 ten thousand and is less than 300 ten thousand, the actual tax rate is 10%, and the amount obtained by tax payment exceeds 300 ten thousand. Therefore, when the amount of the tax due is 300 ten thousand, the amount of the tax due is 1,000,000 × 5% +2,000,000 × 10% ═ 25 ten thousand yuan, and the amount of the tax due is 275 ten thousand; however, when the income due to tax payment is 3,000,001, the income due to tax payment is 3,000,001 × 25% ≈ 75 ten thousand yuan, and the income after tax is 225 ten thousand yuan. For another example, for the personal income tax of the annual final prize, the user can pay according to the tax rate corresponding to the amount of the annual final prize divided by 12, and the situation that the annual final prize is increased but the income after tax is reduced may also occur, so that the benefit of the taxpayer is reduced, and the tax burden of the taxpayer is increased.
Disclosure of Invention
The embodiment of the invention provides a method and a device for measuring and calculating donation amount, computer equipment and a storage medium, which aims to improve the public interest donation enthusiasm of taxpayers while legally lightening the taxes of the taxpayers.
In a first aspect, an embodiment of the present invention provides a method for measuring and calculating a donation amount, where the method includes:
if the taxpayer's amount obtained by paying taxes falls into the tax payment trap interval, calculating the proposed donation amount according to the amount obtained by paying taxes and the interval starting point falling into the tax payment trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and calculating the amount of the tax due before the donation and the amount of the tax due after the donation according to the proposed amount of the donation and the amount of the tax due obtained after the donation, and providing the proposed amount of the donation, the amount of the tax due before the donation and the amount of the tax due after the donation to the taxpayer.
In a second aspect, an embodiment of the present invention further provides a donation amount measurement device, where the device includes:
the proposed donation amount calculation module is used for calculating the proposed donation amount according to the amount obtained by tax payment and the interval starting point of the tax payment trap interval if the amount obtained by tax payment of the taxpayer is determined to fall into the tax payment trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and the suggested donation amount display module is used for calculating the tax due amount before donation and the tax due amount after donation according to the suggested donation amount and the tax due amount, and providing the suggested donation amount, the tax due amount before donation and the tax due amount after donation to the taxpayer.
In a third aspect, an embodiment of the present invention further provides a computer device, including a memory, a processor, and a computer program stored on the memory and executable on the processor, where the processor executes the computer program to implement the donation amount calculation method according to any one of the embodiments of the present invention.
In a fourth aspect, embodiments of the present invention further provide a storage medium containing computer-executable instructions, which when executed by a computer processor, are used to perform the donation amount calculation method according to any one of the embodiments of the present invention.
According to the embodiment of the invention, when the amount obtained by the taxpayer due to tax falls into the tax payment trap interval, the proposed donation amount is calculated according to the amount obtained by the taxpayer due to tax and the interval starting point of the tax payment trap interval, and the proposed donation amount, the tax due amount before donation and the tax due amount after donation are displayed to the taxpayer. The problems that the amount of taxpayers who pay taxes is increased and the income after taxes is reduced in the normal tax payment process of the obtained taxes are solved, and the effect of improving the enthusiasm of the taxpayers for public welfare donation while legally lightening the tax burden of the taxpayers is realized.
Drawings
FIG. 1a is a flowchart of a method for calculating a donation amount according to a first embodiment of the present invention;
FIG. 1b is a schematic diagram of a human-machine interface suitable for use in embodiments of the invention;
FIG. 2 is a flowchart of a method for calculating a donation amount according to a second embodiment of the present invention;
fig. 3 is a schematic structural diagram of a donation amount measuring device according to a third embodiment of the present invention;
fig. 4 is a schematic structural diagram of a computer device in the fourth embodiment of the present invention.
Detailed Description
The present invention will be described in further detail with reference to the accompanying drawings and examples. It is to be understood that the specific embodiments described herein are merely illustrative of the invention and are not limiting of the invention. It should be further noted that, for the convenience of description, only some of the structures related to the present invention are shown in the drawings, not all of the structures.
Example one
Fig. 1a is a flowchart of a donation amount calculation method according to an embodiment of the present invention, where the method is applicable to legally reducing the tax burden of a taxpayer when an amount obtained by the taxpayer due to tax falls into a tax payment trap interval, and the method may be executed by a donation amount calculation device, which may be implemented by software and/or hardware and is generally integrated in a computer device installed with an application program for paying the obtained tax.
As shown in fig. 1a, the technical solution of the embodiment of the present invention specifically includes the following steps:
and S110, if the taxpayer' S taxed amount is determined to fall into the taxpaying trap interval, calculating the proposed donation amount according to the taxed amount and the interval starting point falling into the taxpaying trap interval.
And the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval.
The taxpayer is a taxpayer, which is a unit and an individual with taxpaying obligations. The taxable income value refers to the balance after determining that all taxable income acquired by the taxpayer in a certain period subtracts various expenses legally allowed to be subtracted in the taxable period according to the stipulation of the tax law. The tax payment trap interval is one or more amount intervals, and when the amount obtained by tax payment falls into the interval, the amount obtained after tax is less than the amount obtained after tax corresponding to the interval starting point of the tax payment trap interval. Therefore, in order to reduce the tax burden of the taxpayer, the taxpayer may be advised to make a public donation.
The policy of public welfare donation is a tax preferential policy which is legal in China and can carry out limit deduction on of public welfare donation expenditure in the income amount due to tax payment before paying personal income tax and enterprise income tax. When the amount due to tax administration falls within the tax administration trap section, the amount due to tax administration is higher than the section start point amount of the tax administration trap section, but the amount after tax calculated from the amount due to tax administration is lower than the amount after tax calculated from the section start point of the tax administration trap section. At this time, if the taxpayer donates a part of money whose amount to be taxed is higher than the interval starting point of the taxpaying trap interval, not only the amount obtained after the tax can be increased, but also the commonweal satisfaction of the taxpayer can be realized.
Meanwhile, if the amount obtained by the taxpayer due to tax administration does not fall into any tax administration trap interval, calculating the amount of the taxpayer due to tax administration according to the amount obtained by the tax administration and the calculation rule of the amount of the tax administration.
When the amount obtained by paying the tax does not fall into any tax payment trap interval, the situation that the amount obtained by paying the tax is increased and the amount obtained after the tax is reduced can not occur, and the amount obtained by paying the tax corresponding to the amount obtained by paying the tax can be directly calculated according to the calculation rule of the amount obtained by paying the tax.
Optionally, calculating the proposed donation amount according to the taxable income amount and the interval starting point falling into the taxation trap interval may include: and taking the difference value between the amount obtained by tax payment and the interval starting point falling into the tax payment trap interval as the donation amount.
When the proposed donation amount is increased from zero to the difference between the taxed amount and the interval starting point falling into the tax payment trap interval, the amount obtained after the taxed amount is deducted from the corresponding tax after the proposed donation amount is also increased continuously, and when the proposed donation amount is greater than the difference, the amount obtained after the taxed amount is deducted from the corresponding tax after the proposed donation amount is smaller than the amount obtained after the tax when the proposed donation amount is equal to the difference, so that when the proposed donation amount is the difference between the taxed amount obtained and the interval starting point falling into the tax payment trap interval, the tax burden of the taxpayer can be reduced to the greatest extent, and meanwhile, the effect of encouraging the taxpayer to carry out public benefit donation is realized from another angle.
S120, calculating the amount of the taxes to be paid before donation and the amount of the taxes to be paid after donation according to the amount of the donation proposal and the amount of the taxes to be paid after donation, and providing the amount of the donation proposal, the amount of the taxes to be paid before donation and the amount of the taxes to be paid after donation to the taxpayer.
The proposed donation amount, the tax amount to be paid before donation and the tax amount to be paid after donation are displayed to the taxpayer, the taxpayer can intuitively feel that the tax amount to be paid becomes less after public welfare donation is carried out, the income amount after tax is increased, the taxpayer is objectively encouraged to carry out public welfare donation, and the development of the public welfare career in China is facilitated.
Optionally, calculating the amount of taxes to be paid before donation and the amount of taxes to be paid after donation according to the proposed amount of donation and the amount of taxes to be paid after donation may include: calculating the tax due amount before donation according to the tax due amount and tax due amount calculation rule; and calculating the amount of the taxes to be paid after the donation according to the difference value between the amount obtained by the taxes to be paid and the proposed donation amount and the calculation rule of the amount of the taxes to be paid.
According to the amount of the taxation due, and the calculation rule of the amount of the taxation due, the amount of the taxation due corresponding to the amount of the taxation due before the public welfare donation is carried out can be calculated. After deducting the proposed donation amount from the amount obtained by the tax due, the amount of the tax due after the public welfare donation can be calculated according to the calculation rule of the amount of the tax due.
Optionally, the proposed donation amount, the tax due amount before donation and the tax due amount after donation are provided to the taxpayer, which may include: and displaying the suggested donation amount, the tax amount to be paid before donation and the tax amount to be paid after donation to the taxpayer through a human-computer interaction interface.
For example, fig. 1b provides a schematic diagram of a human-computer interaction interface, as shown in fig. 1b, the human-computer interaction interface includes a proposed donation amount and a difference between the tax amount due to donation before and after donation, which can visually prompt the taxpayer, and the tax amount due to public welfare donation is reduced, so that the public welfare enthusiasm of the taxpayer is encouraged.
Optionally, after providing the proposed donation amount, the tax due amount before donation and the tax due amount after donation to the taxpayer, the method may further include: and after the donation instruction of the taxpayer is detected, providing a donation object list to the taxpayer.
The donation object list is a list of donation objects with pre-tax deduction qualification, and the benefit of providing the donation object list to the taxpayer is that the taxpayer is prevented from being involved in tax risk caused by the donation objects not having the pre-tax deduction qualification, so that the enthusiasm of the taxpayer for public welfare and charitability is maintained.
According to the technical scheme, when the amount obtained by the taxpayer due to tax falls into the tax payment trap interval, the proposed donation amount is calculated according to the amount obtained by the taxpayer due to tax payment and the interval starting point of the tax payment trap interval, and the proposed donation amount, the tax payment amount before donation and the tax payment amount after donation are displayed to the taxpayer. The problems that the amount of taxpayers who pay taxes is increased and the income after taxes is reduced in the normal tax payment process of the obtained taxes are solved, and the effect of improving the enthusiasm of the taxpayers for public welfare donation while legally lightening the tax burden of the taxpayers is realized.
Example two
Fig. 2 is a flowchart of a method for calculating a donation amount according to a second embodiment of the present invention, which further embodies a process of determining that an amount obtained by taxpayer due to tax falls within a tax payment trap interval, a process of calculating a proposed donation amount, and a process of calculating an amount due to tax before donation and an amount due to tax after donation based on the second embodiment of the present invention.
Correspondingly, as shown in fig. 2, the technical solution of the embodiment of the present invention specifically includes the following steps:
and S210, judging whether the taxpayer is an enterprise, if so, executing S220, and otherwise, executing S250.
In the embodiment of the invention, when the taxpayer is a small enterprise, when the amount due to tax is less than or equal to the annual amount due to tax of the enterprise, the amount due to tax is calculated according to different tax rates corresponding to different partitions, and when the amount due to tax is greater than the annual amount due to tax of the enterprise, the amount due to tax is calculated according to a higher tax rate.
Illustratively, after 2019, the limitation of the amount of the enterprise which should be taxed is 300 ten thousand yuan, the portion of the small micro enterprise which should be taxed is within 100 ten thousand, the actual tax rate is 5%, the portion of the enterprise which exceeds 100 ten thousand and is lower than 300 ten thousand, the actual tax rate is 10%, and when the amount of the enterprise which should be taxed exceeds 300 ten thousand, the full amount is taxed according to 25%. At this time, when the amount due to tax payment is greater than 3,000,000 and equal to or less than 3,666,666.67, the amount obtained after tax payment directly based on 25% is smaller than the amount obtained after tax payment when the amount due to tax payment is 3,000,000. Therefore, when the taxpayer is a business, the business taxpaying trap interval may be set to be greater than 3,000,000 and equal to or less than 3,666,666.67.
It should be noted that the interval starting point value and the interval end point value of the enterprise tax payment trap interval are determined according to the annual tax due quota of the enterprise, the tax due quota calculation rule and the quota of the public donation amount, and the specific numerical value of the annual tax due quota of the enterprise and the interval starting point value and the interval end point value of the enterprise tax payment trap interval are not limited in this embodiment.
And S220, judging whether the number of employees and the total number of assets of the taxpayers meet preset enterprise scale conditions, if so, executing S230, and otherwise, executing S2140.
In the embodiment of the invention, whether the enterprise scale is a small and micro enterprise can be judged according to the number of employees and the total number of assets. For example, when the number of employees is less than or equal to 300 and the total number of assets is less than or equal to 5000 ten thousand yuan, the enterprise is determined to be a small micro enterprise, and the preset enterprise scale condition is met. However, the present embodiment does not limit the determination factors for determining whether the enterprise meets the enterprise scale conditions, and the specific value ranges of the determination factors.
And S230, acquiring the tax payment trap interval of the enterprise.
In the embodiment of the invention, the interval starting point value and the interval end point value of the enterprise tax payment trap interval are obtained by calculating the amount limit of the enterprise which is subject to tax payment in the year, the calculation rule of the amount which is subject to tax payment and the amount limit of the public donation.
S240, judging whether the amount obtained by paying taxes falls into the enterprise tax paying trap interval, if so, executing S270, otherwise, executing S2140.
The starting point of the interval of the enterprise tax payment trap interval is the income quota of the enterprise on tax payment in year.
And calculating the interval end point of the enterprise tax payment trap interval according to the tax payment calculation rule and the public donation amount limit.
And S250, judging whether the taxpayer is a person, if so, executing S260, and otherwise, executing S2150.
When the taxpayer is an individual, the personal income tax calculation is carried out on the annual disposable bonus income of the individual, and the tax amount to be calculated is calculated according to the tax rate corresponding to the amount obtained by dividing the annual disposable bonus income by 12 and the quick calculation deduction value.
Illustratively, when the annual final prize of a is 96 ten thousand, 96 ten thousand yuan/12 is 8 ten thousand yuan, the tax amount is calculated according to the tax rate of 35% corresponding to 8 ten thousand yuan and the quick deduction 7160, and the tax amount is 96 ten thousand yuan 35% -7160 is 328,840 yuan. However, when the annual final award of A is 96 ten thousand zero 1 yuan, the tax amount to be paid is calculated according to the tax rate of 45% corresponding to more than 8 ten thousand yuan and the quick deduction value 15160, and the tax amount to be paid is 96 ten thousand yuan 45% -15160 416480 yuan. Thus, the amount of money to be taxed is increased, but the amount of money to be taxed is increased, and the amount of money to be taxed is decreased.
And S260, judging whether the amount obtained by tax payment falls into a target personal tax payment trap interval in a plurality of pre-stored personal tax payment trap intervals, if so, executing S270, otherwise, executing S2140.
For example, the plurality of pre-stored personal tax trap intervals may include: (36000, 38566], (144000, 160500], (300000, 318333], (420000, 447500], (660000, 706538], and (960000, 112000 ].
It should be noted that the interval starting point value and the interval end point value of each personal tax payment trap interval are calculated by the investment management company, the tax clerk office company and the accounting clerk office in combination according to the notice of the method for regulating personal annual one-time bonus of personal income collection (national tax administration [ 2005 ]) 9, and the number of the personal tax payment trap intervals and the interval starting point value and the interval end point value which correspond to the intervals are not limited in the embodiment of the invention.
S270, determining that the amount obtained by the taxpayers due to tax payment falls into the tax payment trap interval.
And S280, taking the difference value between the amount obtained by tax payment and the interval starting point of the tax payment trap interval as the donation amount.
S290, calculating the tax amount to be paid before donation according to the tax amount to be paid and the tax amount calculation rule.
S2100, calculating the amount of the taxes to be paid after the donation according to the difference value between the amount obtained by the taxes to be paid and the proposed donation amount and the calculation rule of the amount of the taxes to be paid.
And S2110, displaying the suggested donation amount, the tax amount to be paid before donation and the tax amount to be paid after donation to the taxpayer through a human-computer interaction interface.
S2120, judging whether a donation instruction of the taxpayer is detected, if yes, executing S2130, and otherwise, executing S2120.
S2130, providing the donated object list to the taxpayer.
S2140, calculating the tax amount due to the taxpayer according to the amount obtained by tax due and the tax amount due calculation rule.
And S2150, ending.
According to the technical scheme, when taxes are enterprises, when the number of workers and the total number of assets meet the preset enterprise scale condition, whether the amount of the income due to tax falls into the tax payment trap interval of the enterprise is detected, the proposed donation amount is calculated according to the amount of the income due to tax and the interval starting point of the tax payment trap interval of the enterprise, when taxes are individuals, whether the amount of the income due to tax falls into the target individual tax payment trap interval of a plurality of prestored individual tax payment trap intervals is detected, the proposed donation amount is calculated according to the amount of the income due tax and the interval starting point of the target individual tax payment trap interval, and the proposed donation amount, the tax payment amount before donation, the tax payment amount after donation and the donation object list are displayed to the taxes. The problems that the amount of taxpayers who pay taxes is increased and the income after taxes is reduced in the normal tax payment process of the obtained taxes are solved, and the effect of improving the enthusiasm of the taxpayers for public welfare donation while legally lightening the tax burden of the taxpayers is realized.
EXAMPLE III
Fig. 3 is a schematic structural diagram of a donation amount calculation device according to a third embodiment of the present invention, which may be implemented by software and/or hardware and is generally integrated in a computer device installed with an application program for paying income tax. The device includes: a proposed donation amount calculation module 310 and a proposed donation amount presentation module 320. Wherein:
a proposed donation amount calculation module 310, configured to calculate a proposed donation amount according to the taxable amount and the interval starting point of the taxable trap interval, if it is determined that the taxable amount due to the taxpayer falls within the taxable trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and a suggested donation amount display module 320, configured to calculate a tax amount due to donation before and a tax amount due to donation after according to the suggested donation amount and the tax amount due to tax, and provide the suggested donation amount, the tax amount due to donation before and the tax amount due to tax amount after donation to the taxpayer.
According to the technical scheme, when the amount obtained by the taxpayer due to tax falls into the tax payment trap interval, the proposed donation amount is calculated according to the amount obtained by the taxpayer due to tax payment and the interval starting point of the tax payment trap interval, and the proposed donation amount, the tax payment amount before donation and the tax payment amount after donation are displayed to the taxpayer. The problems that the amount of taxpayers who pay taxes is increased and the income after taxes is reduced in the normal tax payment process of the obtained taxes are solved, and the effect of improving the enthusiasm of the taxpayers for public welfare donation while legally lightening the tax burden of the taxpayers is realized.
On the basis of the above embodiment, the taxpayer includes a business;
the proposed donation amount calculation module 310 includes:
the preset enterprise scale condition judging unit is used for detecting whether the number of workers and the total number of assets of the taxpayers meet preset enterprise scale conditions or not;
the enterprise tax payment trap interval judging unit is used for acquiring an enterprise tax payment trap interval if the enterprise tax payment trap interval is judged to be the tax payment trap interval, and judging whether the tax amount obtained by paying the tax falls into the enterprise tax payment trap interval or not;
and the first taxation income amount determining unit is used for determining that the income amount of taxation of the taxpayer falls into the taxation trap interval if the income amount of taxation of the taxpayer is determined to be in the income trap interval.
On the basis of the above embodiment, the starting point of the interval of the enterprise tax payment trap interval is the quota of the annual income tax due to the enterprise.
On the basis of the above embodiment, the taxpayer includes an individual;
the proposed donation amount calculation module 310 includes:
a personal tax payment trap interval judging unit, configured to judge whether the amount obtained by tax payment falls into a target personal tax payment trap interval of a plurality of pre-stored personal tax payment trap intervals;
and the second taxable income amount determining unit is used for determining that the income amount of taxation of the taxpayer falls into the taxation trap interval if the income amount of taxation of the taxpayer is within the taxation trap interval.
On the basis of the above embodiment, the donation amount recommendation calculation module 310 includes:
and the proposed donation amount calculation unit is used for taking the difference value between the amount obtained by tax payment and the interval starting point of the tax payment trap interval as the proposed donation amount.
On the basis of the above embodiment, the proposed donation amount display module 320 includes:
the tax amount calculation unit is used for calculating the tax amount to be paid before donation according to the tax amount to be paid and the tax amount calculation rule;
and the taxpaying amount calculation unit is used for calculating the taxpaying amount after the donation according to the difference value between the amount obtained by taxpaying and the proposed donation amount and the taxpaying amount calculation rule.
On the basis of the above embodiment, the proposed donation amount display module 320 includes:
and the suggested donation amount display unit is used for displaying the suggested donation amount, the tax amount to be paid before donation and the tax amount to be paid after donation to the taxpayer through a human-computer interaction interface.
On the basis of the above embodiment, the apparatus further includes:
and the donation object list display module is used for providing the donation object list to the taxpayer after detecting the donation instruction of the taxpayer.
On the basis of the above embodiment, the apparatus further includes:
and the tax amount calculation module is used for calculating the tax amount to be paid of the taxpayer according to the tax amount to be paid and the tax amount calculation rule if the tax amount to be paid of the taxpayer is determined not to fall into any tax trap interval.
The donation amount measuring and calculating device provided by the embodiment of the invention can execute the donation amount measuring and calculating method provided by any embodiment of the invention, and has the corresponding functional modules and beneficial effects of the execution method.
Example four
Fig. 4 is a schematic structural diagram of a computer apparatus according to a fourth embodiment of the present invention, as shown in fig. 4, the computer apparatus includes a processor 70, a memory 71, an input device 72, and an output device 73; the number of processors 70 in the computer device may be one or more, and one processor 70 is taken as an example in fig. 4; the processor 70, the memory 71, the input device 72 and the output device 73 in the computer apparatus may be connected by a bus or other means, and the connection by the bus is exemplified in fig. 4.
The memory 71 serves as a computer-readable storage medium for storing software programs, computer-executable programs, and modules, such as modules corresponding to the donation amount calculation method in the embodiment of the present invention (e.g., a module 310 for calculating a proposed donation amount and a module 320 for displaying a proposed donation amount in the donation amount calculation device), the processor 70 executes various functional applications and data processing of the computer device by operating the software programs, instructions, and modules stored in the memory 71, so as to implement the donation amount calculation method described above.
If the taxpayer's amount obtained by paying taxes falls into the tax payment trap interval, calculating the proposed donation amount according to the amount obtained by paying taxes and the interval starting point falling into the tax payment trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and calculating the amount of the tax due before the donation and the amount of the tax due after the donation according to the proposed amount of the donation and the amount of the tax due obtained after the donation, and providing the proposed amount of the donation, the amount of the tax due before the donation and the amount of the tax due after the donation to the taxpayer.
The memory 71 may mainly include a storage program area and a storage data area, wherein the storage program area may store an operating system, an application program required for at least one function; the storage data area may store data created according to the use of the terminal, and the like. Further, the memory 71 may include high speed random access memory, and may also include non-volatile memory, such as at least one magnetic disk storage device, flash memory device, or other non-volatile solid state storage device. In some examples, the memory 71 may further include memory located remotely from the processor 70, which may be connected to a computer device over a network. Examples of such networks include, but are not limited to, the internet, intranets, local area networks, mobile communication networks, and combinations thereof.
The input device 72 may be used to receive input numeric or character information and generate key signal inputs relating to user settings and function controls of the computer apparatus. The output device 73 may include a display device such as a display screen.
EXAMPLE five
An embodiment of the present invention further provides a storage medium containing computer-executable instructions, where the computer-executable instructions are executed by a computer processor to perform a donation amount calculation method, and the method includes:
if the taxpayer's amount obtained by paying taxes falls into the tax payment trap interval, calculating the proposed donation amount according to the amount obtained by paying taxes and the interval starting point falling into the tax payment trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and calculating the amount of the tax due before the donation and the amount of the tax due after the donation according to the proposed amount of the donation and the amount of the tax due obtained after the donation, and providing the proposed amount of the donation, the amount of the tax due before the donation and the amount of the tax due after the donation to the taxpayer.
Of course, the storage medium provided by the embodiment of the present invention contains computer-executable instructions, and the computer-executable instructions are not limited to the operations of the method described above, and may also perform related operations in the donation amount calculation method provided by any embodiment of the present invention.
From the above description of the embodiments, it is obvious for those skilled in the art that the present invention can be implemented by software and necessary general hardware, and certainly, can also be implemented by hardware, but the former is a better embodiment in many cases. Based on such understanding, the technical solutions of the present invention may be embodied in the form of a software product, which can be stored in a computer-readable storage medium, such as a floppy disk, a Read-Only Memory (ROM), a Random Access Memory (RAM), a FLASH Memory (FLASH), a hard disk or an optical disk of a computer, and includes several instructions for enabling a computer device (which may be a personal computer, a server, or a network device) to execute the methods according to the embodiments of the present invention.
It should be noted that, in the embodiment of the donation amount calculation device, the units and modules included in the device are only divided according to functional logic, but are not limited to the above division, as long as the corresponding functions can be implemented; in addition, specific names of the functional units are only for convenience of distinguishing from each other, and are not used for limiting the protection scope of the present invention.
It is to be noted that the foregoing is only illustrative of the preferred embodiments of the present invention and the technical principles employed. It will be understood by those skilled in the art that the present invention is not limited to the particular embodiments described herein, but is capable of various obvious changes, rearrangements and substitutions as will now become apparent to those skilled in the art without departing from the scope of the invention. Therefore, although the present invention has been described in greater detail by the above embodiments, the present invention is not limited to the above embodiments, and may include other equivalent embodiments without departing from the spirit of the present invention, and the scope of the present invention is determined by the scope of the appended claims.

Claims (15)

1. A method for measuring and calculating donation amount is characterized by comprising the following steps:
if the taxpayer's amount obtained by paying taxes falls into the tax payment trap interval, calculating the proposed donation amount according to the amount obtained by paying taxes and the interval starting point falling into the tax payment trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and calculating the amount of the tax due before the donation and the amount of the tax due after the donation according to the proposed amount of the donation and the amount of the tax due obtained after the donation, and providing the proposed amount of the donation, the amount of the tax due before the donation and the amount of the tax due after the donation to the taxpayer.
2. The method of claim 1, wherein the taxpayer comprises a business;
determining that the amount obtained by the taxpayer due to tax falls into the tax payment trap interval, wherein the determining comprises the following steps:
detecting whether the number of workers and the total number of assets of the taxpayers meet preset enterprise scale conditions or not;
if yes, acquiring an enterprise tax payment trap interval, and judging whether the amount obtained by paying taxes falls into the enterprise tax payment trap interval or not;
if yes, determining that the amount obtained by the taxpayer due to tax falls into the tax payment trap interval.
3. The method according to claim 2, wherein the interval starting point of the enterprise tax payment trap interval is the annual tax payable quota of the enterprise.
4. The method of claim 1, wherein the taxpayer comprises an individual;
determining that the amount obtained by the taxpayer due to tax falls into the tax payment trap interval, wherein the determining comprises the following steps:
judging whether the income amount to be taxed falls into a target personal tax payment trap interval in a plurality of prestored personal tax payment trap intervals or not;
if yes, determining that the amount obtained by the taxpayer due to tax falls into the tax payment trap interval.
5. The method of claim 1, wherein calculating the proposed donation amount according to the taxable income amount and the interval start point falling into the taxable trap interval comprises:
and taking the difference value between the amount obtained by tax payment and the interval starting point falling into the tax payment trap interval as the donation amount.
6. The method of claim 1, wherein calculating the pre-donation and post-donation taxable amounts based on the proposed donation amount and the taxable earned amount comprises:
calculating the tax due amount before donation according to the tax due amount and tax due amount calculation rule;
and calculating the amount of the taxes to be paid after the donation according to the difference value between the amount obtained by the taxes to be paid and the proposed donation amount and the calculation rule of the amount of the taxes to be paid.
7. The method of any one of claims 1-6, wherein providing the suggested donation amount, the pre-donation taxpayable amount, and the post-donation taxpayable amount to the taxpayer comprises:
and displaying the suggested donation amount, the tax amount to be paid before donation and the tax amount to be paid after donation to the taxpayer through a human-computer interaction interface.
8. The method of any one of claims 1-6, wherein after providing the proposed donation amount, the pre-donation taxpayable amount, and the post-donation taxpayable amount to the taxpayer, further comprising:
and after the donation instruction of the taxpayer is detected, providing a donation object list to the taxpayer.
9. The method of any one of claims 1-6, further comprising:
and if the amount obtained by the taxpayer corresponding to the tax payment does not fall into any tax payment trap interval, calculating the amount of the tax payment of the taxpayer according to the amount obtained by the tax payment and the calculation rule of the amount of the tax payment.
10. A donation amount measuring device is characterized by comprising:
the proposed donation amount calculation module is used for calculating the proposed donation amount according to the amount obtained by tax payment and the interval starting point of the tax payment trap interval if the amount obtained by tax payment of the taxpayer is determined to fall into the tax payment trap interval;
the amount obtained after the tax of each amount obtained after the tax is due in the tax payment trap interval is smaller than the amount obtained after the tax at the starting point of the interval;
and the suggested donation amount display module is used for calculating the tax due amount before donation and the tax due amount after donation according to the suggested donation amount and the tax due amount, and providing the suggested donation amount, the tax due amount before donation and the tax due amount after donation to the taxpayer.
11. The apparatus of claim 10, wherein the taxpayer comprises a business;
the proposed donation amount calculation module comprises:
the preset enterprise scale condition judging unit is used for detecting whether the number of workers and the total number of assets of the taxpayers meet preset enterprise scale conditions or not;
the enterprise tax payment trap interval judging unit is used for acquiring an enterprise tax payment trap interval if the enterprise tax payment trap interval is judged to be the tax payment trap interval, and judging whether the tax amount obtained by paying the tax falls into the enterprise tax payment trap interval or not;
and the first taxation income amount determining unit is used for determining that the income amount of taxation of the taxpayer falls into the taxation trap interval if the income amount of taxation of the taxpayer is determined to be in the income trap interval.
12. The apparatus of claim 11, wherein the start point of the enterprise tax payment trap interval is the annual income quota of the enterprise.
13. The apparatus of claim 10, wherein the taxpayer comprises a person;
the proposed donation amount calculation module comprises:
a personal tax payment trap interval judging unit, configured to judge whether the amount obtained by tax payment falls into a target personal tax payment trap interval of a plurality of pre-stored personal tax payment trap intervals;
and the second taxable income amount determining unit is used for determining that the income amount of taxation of the taxpayer falls into the taxation trap interval if the income amount of taxation of the taxpayer is within the taxation trap interval.
14. A computer device comprising a memory, a processor and a computer program stored on the memory and executable on the processor, characterized in that the processor implements the method for contribution amount estimation according to any of claims 1-9 when executing the program.
15. A storage medium containing computer-executable instructions for performing the donation amount calculation method according to any one of claims 1-9 when executed by a computer processor.
CN202011003916.4A 2020-09-22 2020-09-22 Donation amount measuring and calculating method and device, computer equipment and storage medium Pending CN112184403A (en)

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Publications (1)

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