【oracle】个人所得税公式

参数为：应税工资

create or replace function fun_salary_tax(taxable_salary number) return number is
  functionresult number;
begin
  functionresult := 0;

  if taxable_salary > 80000 then
    functionresult := (taxable_salary - 80000) * 0.45 + (80000 - 55000) * 0.35 + 13745;
  elsif taxable_salary > 55000 then
    functionresult := (taxable_salary - 55000) * 0.35 + (55000 - 35000) * 0.30 + 7745;
  elsif taxable_salary > 35000 then
    functionresult := (taxable_salary - 35000) * 0.30 + (35000 - 9000) * 0.25 + 1245;
  elsif taxable_salary > 9000 then
    functionresult := (taxable_salary - 9000) * 0.25 + (9000 - 4500) * 0.2 + 345;
  elsif taxable_salary > 4500 then
    functionresult := (taxable_salary - 4500) * 0.2 + (4500 - 1500) * 0.1 + 45;
  elsif taxable_salary > 1500 then
    functionresult := (taxable_salary - 1500) * 0.1 + 1500 * 0.03;
  else
    functionresult := taxable_salary * 0.03;
  end if;
  return(functionresult);
end fun_salary_tax;