Ejemplo n.º 1
0
 def __init__(self, sales, servicesales, stamprate):
     self.sales = sales  #税务筹划金额,开多张普票
     self.servicesales = servicesales  #服务费金额
     self.allsales = self.sales + self.servicesales
     self.myaddedtax = addedtax(self.servicesales,
                                companytype=0,
                                rate=0.06,
                                halve=False)  #服务费开具增值税专票,税率按0.06计算
     self.myprice = self.myaddedtax.price + self.sales  #服务费的不含税价格和云商商户开具的发票价税合计总和
     self.myaddedtaxvalue = self.myaddedtax.addedtaxvalue  #服务费的增值税税额,用于抵扣
     self.mystamp = stamp(sales=sales, halve=False, rate=stamprate)  #印花税
     self.mystamptax = self.mystamp.stamptax  #印花税税额
Ejemplo n.º 2
0
 def __init__(self, sales, servicerate, addedrate, stamprate):
     self.sales = sales  #税务筹划金额(不含税)
     self.servicesales = sales * servicerate  #服务费金额
     self.allsales = self.sales + self.servicesales  #灵活用工平台开票金额
     self.myaddedtax = addedtax(self.allsales,
                                companytype=0,
                                rate=addedrate,
                                halve=False)  #增值税
     self.myprice = self.myaddedtax.price  #不含税价格
     self.myaddedtaxvalue = self.myaddedtax.addedtaxvalue  #增值税税额
     self.mystamp = stamp(sales=self.allsales, halve=False,
                          rate=stamprate)  #印花税   企业应缴纳的印花税
     self.mystamptax = self.mystamp.stamptax  #印花税税额
Ejemplo n.º 3
0
    def __init__(self, sales, addedrate = 0.06, incomerate = 0.25, stamprate = 0.001, ahalve = False, shalve = False, addeddeduction = 0, cost = 0, incomestamptax = 0):
        self.sales = sales
        self.outcomestamptax = stamp(sales, shalve, stamprate).stamptax    #总包合同印花税
        self.incomestamptax = incomestamptax                              #分包合同印花税
        self.mystamptax = self.outcomestamptax + self.incomestamptax #印花税的总和
#        self.mystamptax = self.mystamp.stamptax     #印花税的税额
        self.myaddedtax = addedtax(sales, companytype = 0, rate = addedrate, halve = ahalve)     #销项增值税
        self.addeddeduction = addeddeduction #增值税进项税金,可用于抵扣
#        self.myaddedtaxvalue = self.myaddedtax.addedtaxvalue - self.addeddeduction  #增值税税额
        self.natadditional = additional(self.myaddedtaxvalue)            #计算附加税,附加税以缴纳的增值税税额为基准
        self.myadditional = self.natadditional.surtax()                  #附加税税额
        self.mybusiness_income_tax = business_income_tax(self.myaddedtax.price, cost = cost + self.myadditional + self.mystamptax, rate = incomerate) #附加税、印花税可以计入成本
        self.myBusinessIncomeTax = self.mybusiness_income_tax.BusinessIncomeTax         #所得税税额
        self.alltax = round(self.myaddedtaxvalue + self.myadditional + self.myBusinessIncomeTax + self.mystamptax, 4)  #总税额
#        self.allcompanypretax = round(self.alltax / sales, 4)                              #总税负率
        self.myaferprofit = self.mybusiness_income_tax.aferprofit     #税后利润
Ejemplo n.º 4
0
def caltax():

    if not test():
        deleteentry()
        return 1

    a = round(float(top.Entry1.get()), 2)  #税务筹划金额
    b = round(float(top.Entry1_3.get()), 2)  #灵活用工的服务费比例
    c = round(float(top.Entry1_4.get()), 2)  #云商服务费比例或者按户收费
    d = round(float(top.Entry1_5.get()), 2)  #云商增值税留存比例
    e = round(float(top.Entry1_6.get()), 2)  #云商所得税留存比例
    f = round(float(top.Entry1_7.get()), 2)  #企业财政奖励比例
    g = round(float(top.Entry2.get()), 2)  #企业的收入/成本
    h = round(float(top.Entry1_71.get()), 2)  #商户数量

    i = top.v1.get()  #灵活用工的专票点数
    j = top.v2.get()  #灵活用工的印花税点数
    k = top.v3.get()  #企业的企业所得税的税点
    l = top.v4.get()  #云商个体户计价方式
    m = top.v5.get()  #云商印花税税点
    n = top.v6.get()  #云商的商户核定所得率
    o = top.v7.get()  #企业开出的增值税专票税点
    p = top.v10.get()  #变更计费方式的标签文字

    mysales = a * g  #企业的收入开票金额

    myemployment = employment(sales=a,
                              servicerate=b / 100,
                              addedrate=i,
                              stamprate=j)  #计算灵活用工方案
    allsales = myemployment.allsales  #灵活用工方案开票的金额
    allmyaddeddeduction = myemployment.myaddedtaxvalue  #灵活用工方案增值税税款,用于进项抵扣
    allmycost = myemployment.myprice  #灵活用工方案成本
    allmystamptax = myemployment.mystamptax  #灵活用工方案印花税
    allservicesales = myemployment.servicesales  #灵活用工方案的总服务费
    myemploymentcompany = company(sales=mysales,
                                  addedrate=o,
                                  incomerate=k,
                                  stamprate=0,
                                  ahalve=False,
                                  shalve=False,
                                  addeddeduction=allmyaddeddeduction,
                                  cost=allmycost,
                                  incomestamptax=allmystamptax)

    myemploymentperson = a / h  #每户商户收入
    myemploymentVerificationCollection = SpeVerificationCollection(
        myemploymentperson / 12).PersonalIncomeTax()  #每户商户的全年个税
    allemploymentVerificationCollection = myemploymentVerificationCollection * h  #所有商户的个税
    myemploymentincome = myemploymentperson - myemploymentVerificationCollection  #每户商户的实际收入
    allemploymentincome = myemploymentincome * h  #所有商户的实际收入

    mycloudbusinessperson = a / h  #每户商户年收入,即开票金额
    if l == 0:
        myservicesales = (a / h) * (c / 100)  #按照服务费比例推算云商服务费金额
    elif l == 1:
        myservicesales = c  #按照服务费金额推算云商服务费金额

    mycloudbusiness = cloudbusiness(sales=a,
                                    servicesales=myservicesales * h,
                                    stamprate=m)
    #    mycloudbusinessperson = a / h                             #每户云商商户的收入金额,也就是开票金额
    allmycloudaddeddeduction = mycloudbusiness.myaddedtaxvalue  #金财云商方案增值税税款
    allmycloudcost = mycloudbusiness.myprice  #金财云商方案成本
    allmycloudstamptax = mycloudbusiness.mystamptax  #金财云商方案印花税
    mycloudbusinesscompany = company(sales=mysales,
                                     addedrate=o,
                                     incomerate=k,
                                     stamprate=0,
                                     ahalve=False,
                                     shalve=False,
                                     addeddeduction=allmycloudaddeddeduction,
                                     cost=allmycloudcost,
                                     incomestamptax=allmycloudstamptax)

    if mycloudbusinessperson > 1200000:
        myaddedtax = addedtax(mycloudbusinessperson, 1, 0.03, True)
        myprice = myaddedtax.price  #以不含税价格计算个人所得税
        myaddedtaxvalue = myaddedtax.addedtaxvalue  #增值税税额
        mysurtax = quantize(myaddedtax.additional.surtax())  #附加税税额
        alladdedtaxvalue = myaddedtax.addedtaxvalue + myaddedtax.additional.surtax(
        )  #总税额
        print1 = '代理商税负(增值税):按照国家规定,小规模纳税人年度销售额未超120万元的免征增值税。单个个体户的年开票金额超过120万,按照需要缴纳增值税进行测算(征收率为3%)。个体户全年经营收入为不含税销售金额合计。单个个体户需要缴纳增值税{}元,需要缴纳附加税{}元,增值税和附加税总额{}元。\n'.format(
            quantize(myaddedtaxvalue), quantize(mysurtax),
            quantize(alladdedtaxvalue))

    elif mycloudbusinessperson <= 1200000:
        myprice = mycloudbusinessperson  #以价税合计价格计算个人所得税
        myaddedtaxvalue = 0  #增值税税额
        mysurtax = 0  #附加税税额
        alladdedtaxvalue = 0  #总税额
        print1 = '按照国家规定,小规模纳税人年度销售额未超120万元的免征增值税。单个个体户的年开票金额未超过120万,按照免增值税进行测算。个体户全年经营收入为价税金额合计。单个个体户需要缴纳增值税{}元,需要缴纳附加税{}元,增值税和附加税总额{}元。\n'.format(
            quantize(myaddedtaxvalue), quantize(mysurtax),
            quantize(alladdedtaxvalue))

    mycloudbusinessVerificationCollection = VerificationCollection(
        salary=myprice / 12,
        social=0,
        special=0,
        other=0,
        legal=0,
        collectrate=n).PersonalIncomeTax()  #每户商户的全年个税
    allcloudbusinessVerificationCollection = (
        alladdedtaxvalue + mycloudbusinessVerificationCollection) * h  #所有商户的税款
    mycloudbusinessincome = mycloudbusinessperson - alladdedtaxvalue - mycloudbusinessVerificationCollection - myservicesales  #每户商户的实际收入
    allcloudbusinessincome = mycloudbusinessincome * h  #所有商户的实际收入

    #云商财政奖励
    myreward = reward(
        addedtaxvalue=mycloudbusinesscompany.myaddedtaxvalue,
        businessincometax=mycloudbusinesscompany.myBusinessIncomeTax,
        personalincometax=0,
        urban_construction=mycloudbusinesscompany.natadditional.
        urban_construction,
        addrewardrate=d / 100,
        busrewardrate=e / 100,
        businessrate=f / 100)

    print3 = '企业预计一年向{}个代理商总计发放{}元的金额作为企业成本,平均每个代理商发放{}元。我们将对{}元进行税务筹划,下面的模型将演示使用灵活用工方案和使用金财云商智慧税筹方案的税收分析。\n\n'.format(
        h, quantize(a), quantize(a / h), quantize(a))
    print4 = '灵活用工税筹方案:\n'
    print5 = '企业发放{}元使用灵活用工方案,灵活用工服务费为{}%,则灵活用工服务供应商为企业开具{}元金额的增值税税率为{}%的专用发票,专用发票的税额{}元可用于企业进行进项抵扣,专用发票实际价格{}元可用于企业计入成本。\n'.format(
        quantize(a), quantize(b), quantize(allsales), i * 100,
        quantize(allmyaddeddeduction), quantize(allmycost))
    print6 = '假设企业的收入/成本为{},则企业年收入为{}*{}={}元。企业对外开具税率为{}%的增值税专用发票。\n'.format(
        quantize(g), quantize(a), quantize(g), quantize(mysales),
        quantize(o * 100))
    print7 = '企业需要缴纳增值税款(销项-进销){}-{}={}元,附加税款为{}元,印花税款为{}元,所得税款(附加税及印花税均计入成本)为{}元。税款合计{}元。\n'.format(
        quantize(myemploymentcompany.myaddedtax.addedtaxvalue),
        quantize(myemploymentcompany.addeddeduction),
        quantize(myemploymentcompany.myaddedtaxvalue),
        quantize(myemploymentcompany.myadditional),
        quantize(myemploymentcompany.mystamptax),
        quantize(myemploymentcompany.myBusinessIncomeTax),
        quantize(myemploymentcompany.alltax))
    print8 = '灵活用工服务供应商向代理商发放金额,按照征收率1.5%代扣代缴个人所得税(月收入3万以下免征)。每个代理商发放{}元需要扣除{}元个税,每个代理商税后收入为{}元。\n\n'.format(
        quantize(a / h), quantize(myemploymentVerificationCollection),
        quantize(myemploymentincome))
    print9 = '结论:在企业年收入{}元中,全部纳税额(企业税负+代理商税负)为{}元,{}个代理商获取税后收益总计{}元,灵活用工服务供应商获取服务费收益{}元,企业利润收益为{}元。\n'.format(
        quantize(mysales),
        quantize(myemploymentcompany.alltax +
                 allemploymentVerificationCollection), h,
        quantize(allemploymentincome), quantize(myemployment.servicesales),
        quantize(myemploymentcompany.myaferprofit))
    print18 = '灵活用工服务方案中,企业收益+代理商税后收益总和为{}元。\n\n'.format(
        quantize(allemploymentincome + myemploymentcompany.myaferprofit))

    print10 = '金财云商智慧税筹方案:\n'
    print11 = '企业发放{}元使用金财云商智慧税筹方案,则{}个代理商将注册成为金财云商商户,为企业开具总计{}元金额的普通发票。金财云商为企业开具{}元金额的增值税专用发票。\n'.format(
        quantize(a), h, quantize(a), quantize(mycloudbusiness.servicesales))
    print12 = '假设企业的收入/成本为{},则企业年收入为{}*{}={}元。企业对外开具税率为{}%的增值税专用发票。\n'.format(
        quantize(g), quantize(a), quantize(g), quantize(mysales), o * 100)
    print13 = '企业需要缴纳增值税款(销项-进销){}-{}={}元,附加税款为{}元,印花税款为{}元,所得税款(附加税及印花税均计入成本)为{}元。税款合计{}元。\n'.format(
        quantize(mycloudbusinesscompany.myaddedtax.addedtaxvalue),
        quantize(mycloudbusinesscompany.addeddeduction),
        quantize(mycloudbusinesscompany.myaddedtaxvalue),
        quantize(mycloudbusinesscompany.myadditional),
        quantize(mycloudbusinesscompany.mystamptax),
        quantize(mycloudbusinesscompany.myBusinessIncomeTax),
        quantize(mycloudbusinesscompany.alltax))
    print14 = '金财云商商户按照{}%的核定所得率征收个人所得税。每个金财云商商户发放{}元需要扣除{}元个税,同时每个金财云商商户需要缴纳{}元服务费。每个代理商税费后收入为{}元。\n'.format(
        n * 100, quantize(a / h),
        quantize(mycloudbusinessVerificationCollection),
        quantize(myservicesales), quantize(mycloudbusinessincome))
    print15 = '金财云商智慧税筹方案,企业可获得地方留存税收的{}%作为财政奖励,模型中企业可获得{}元财政奖励收入。\n\n'.format(
        f, quantize(myreward.businessreward))
    print16 = '结论:在企业年收入{}元中,全部纳税额(企业税负+代理商税负-财政奖励)为{}元,{}个代理商获取税费后收益总计{}元,金财云商智慧税筹供应商获取服务费收益{}元,企业收益+财政奖励为{}+{}+{}={}元。\n'.format(
        quantize(mysales),
        quantize(mycloudbusinesscompany.alltax +
                 allcloudbusinessVerificationCollection -
                 myreward.businessreward), quantize(h),
        quantize(allcloudbusinessincome), quantize(myservicesales * h),
        quantize(mycloudbusinesscompany.myaferprofit),
        quantize(myservicesales * h), quantize(myreward.businessreward),
        quantize((mycloudbusinesscompany.myaferprofit + myservicesales * h) +
                 myreward.businessreward))
    print19 = '金财云商智慧税筹方案中,企业收益+代理商税后收益总和为{}元,比灵活用工服务方案多出{}元。\n\n'.format(
        quantize((mycloudbusinesscompany.myaferprofit + myservicesales * h) +
                 myreward.businessreward + allcloudbusinessincome),
        quantize((mycloudbusinesscompany.myaferprofit + myservicesales * h) +
                 myreward.businessreward + allcloudbusinessincome -
                 allemploymentincome - myemploymentcompany.myaferprofit))
    print17 = '结论(不含财政奖励):在企业年收入{}元中,全部纳税额(企业税负+代理商税负)为{}元,{}个代理商获取税费后收益总计{}元,金财云商智慧税筹供应商获取服务费收益{}元,企业收益为{}+{}={}元。\n'.format(
        quantize(mysales),
        quantize(mycloudbusinesscompany.alltax +
                 allcloudbusinessVerificationCollection), h,
        quantize(allcloudbusinessincome), quantize(myservicesales * h),
        quantize(mycloudbusinesscompany.myaferprofit),
        quantize(myservicesales * h),
        quantize(mycloudbusinesscompany.myaferprofit + myservicesales * h))
    print20 = '金财云商智慧税筹方案(不含财政奖励)中,企业收益+代理商税后收益总和为{}元,比灵活用工服务方案多出{}元。\n\n'.format(
        quantize(mycloudbusinesscompany.myaferprofit + myservicesales * h +
                 allcloudbusinessincome),
        quantize((mycloudbusinesscompany.myaferprofit + myservicesales * h) +
                 allcloudbusinessincome - allemploymentincome -
                 myemploymentcompany.myaferprofit))

    top.Text1.configure(state='normal')
    top.deletetext()
    top.Text1.insert('insert', print3, "tag_1")
    top.Text1.insert('insert', print4, "tag_2")
    top.Text1.insert('insert', '企业成本:', "tag_2")
    top.Text1.insert('insert', print5)
    top.Text1.insert('insert', '企业收入:', "tag_2")
    top.Text1.insert('insert', print6)
    top.Text1.insert('insert', '企业税负:', "tag_2")
    top.Text1.insert('insert', print7)
    top.Text1.insert('insert', '代理商税负:', "tag_2")
    top.Text1.insert('insert', print8)
    top.Text1.insert('insert', print9, "tag_1")
    top.Text1.insert('insert', print18, "tag_1")
    top.Text1.insert('insert', '***********************************\n')
    top.Text1.insert('insert', print10, "tag_2")
    top.Text1.insert('insert', '企业成本:', "tag_2")
    top.Text1.insert('insert', print11)
    top.Text1.insert('insert', '企业收入:', "tag_2")
    top.Text1.insert('insert', print12)
    top.Text1.insert('insert', '企业税负:', "tag_2")
    top.Text1.insert('insert', print13)
    top.Text1.insert('insert', '代理商税负(增值税):', "tag_2")
    top.Text1.insert('insert', print1)
    top.Text1.insert('insert', '代理商税负(个人所得税)及服务费:', "tag_2")
    top.Text1.insert('insert', print14)
    top.Text1.insert('insert', '企业收入(财政奖励):', "tag_2")
    top.Text1.insert('insert', print15)
    top.Text1.insert('insert', print16, "tag_1")
    top.Text1.insert('insert', print19, "tag_1")
    top.Text1.insert('insert', print17, "tag_1")
    top.Text1.insert('insert', print20, "tag_1")
    top.Text1.configure(state='disabled')
Ejemplo n.º 5
0
def caltax():

    if not test():
        deleteentry()
        return 1

    a = round(float(top.Entry1.get()), 2)  #平台公司开具的金额数
    b = round(float(top.Entry1_3.get()), 2)  #个体户数
    c = round(float(top.Entry1_4.get()), 2)  #每户开票金额数
    d = top.v1.get()  #所得税税点
    e = top.v2.get()  #增值税专票税点
    f = top.v3.get()  #个体户开具普通发票和专用发票,0为普票 1为专票
    g = top.v4.get()  #核定征收率
    h = top.v5.get()  #总包合同印花税
    i = top.v6.get()  #分包合同印花税

    #计算单个个体户的增值税和不含税价格
    myaddedtax = addedtax(c, 1, 0.03, True)
    myprice = myaddedtax.price  #不含税价格
    myaddedtaxvalue = myaddedtax.addedtaxvalue  #增值税税额
    mysurtax = quantize(myaddedtax.additional.surtax())  #附加税税额
    alladdedtaxvalue = myaddedtax.addedtaxvalue + myaddedtax.additional.surtax(
    )  #总税额
    myall_pretax = quantize(myaddedtax.all_pretax * 100)

    #计算印花税
    mystamp = stamp(c, True, i)
    mystamptax = mystamp.stamptax
    #    print('{} {} {}'.format(c, i, mystamp.stamptax))
    print15 = '个体户一般来说需要签订分包合同缴纳印花税,个体户按50%减半征收。单个个体户需要缴纳印花税{}*{}%={}元。\n'.format(
        quantize(c), quantize(i * 100 / 2), quantize(mystamptax))

    #开普票才能进行增值税减免
    if f == 0:
        if c <= 1200000:
            #计算单个个体户的个人所得税,小于30万时免征增值税,所以价税合计金额合并计算所得税
            myVerificationCollection = VerificationCollection(salary=c / 12,
                                                              collectrate=g,
                                                              social=0,
                                                              special=0,
                                                              other=0,
                                                              legal=0)
            simtax = myVerificationCollection.PersonalIncomeTax(
            ) + mystamptax  #单个个体户的税金总和
            #单个个体户的税负率
            if c == 0:
                simtaxrate = 0
            else:
                simtaxrate = (simtax) / c
            alltax = simtax * b  #所有个体户的税金总和汇总
            myaddeddeduction = 0
            allmycost = c * b  #所有个体户的总成本
            allmyaddeddeduction = myaddeddeduction * b  #所有个体户的总进项抵扣
            print2 = '按照国家规定,小规模纳税人年度销售额未超120万元的免征增值税。单个个体户的年开票金额未超过120万,按照免增值税进行测算。个体户全年经营收入为价税金额合计。\n'
            print3 = '单个个体户需要缴纳增值税0元,需要缴纳附加税0元。\n'
            print4 = '单个个体户的核定征收率为{}%,假设个体户全年经营收入为{}元,缴纳个人所得税{}元。\n'.format(
                g * 100, quantize(c),
                quantize(myVerificationCollection.PersonalIncomeTax()))
            print5 = '单个个体户的增值税、附加税、个人所得税、印花税总税负成本为{}元,税负率为{}%。所有个体户的总税负成本为{}元。\n'.format(
                quantize(simtax), quantize(simtaxrate * 100), quantize(alltax))
        elif c > 1200000:
            myVerificationCollection = VerificationCollection(salary=myprice /
                                                              12,
                                                              collectrate=g,
                                                              social=0,
                                                              special=0,
                                                              other=0,
                                                              legal=0)
            simtax = myVerificationCollection.PersonalIncomeTax(
            ) + alladdedtaxvalue + mystamptax  #单个个体户的税金总和
            #单个个体户的税负率
            if c == 0:
                simtaxrate = 0
            else:
                simtaxrate = (simtax) / c
            alltax = simtax * b  #所有个体户的税金总和汇总
            myaddeddeduction = 0  #普通发票没有进项税额抵扣
            allmycost = c * b  #所有个体户的总成本
            allmyaddeddeduction = myaddeddeduction * b  #所有个体户的总进项抵扣
            print2 = '按照国家规定,小规模纳税人年度销售额未超120万元的免征增值税。单个个体户的年开票金额超过120万,按照需要缴纳增值税进行测算(征收率为3%)。个体户全年经营收入为不含税销售金额合计。\n'
            print3 = '单个个体户需要缴纳增值税{}-{}/(1+{})={}元,附加税减半征收,需要缴纳附加税{}*6%={}元。\n'.format(
                quantize(c), quantize(c), '3%', quantize(myaddedtaxvalue),
                quantize(myaddedtaxvalue), mysurtax)
            print4 = '单个个体户的核定征收率为{}%,假设个体户全年经营收入为{}元,需要缴纳个人所得税{}元。\n'.format(
                g * 100, quantize(c),
                quantize(myVerificationCollection.PersonalIncomeTax()))
            print5 = '单个个体户的增值税、附加税、个人所得税、印花税总税负成本为{}元,税负率为{}%。所有个体户的总税负成本为{}元。\n'.format(
                quantize(simtax), quantize(simtaxrate * 100), quantize(alltax))
        print1 = '由于个体工商户开出为增值税普通发票,所以平台公司将没有增值税进项税额进行增值税抵扣。平台公司的记账成本为个体户的价税合计金额,每个个体户的价税合计金额为{}元。\n'.format(
            quantize(c))
    elif f == 1:
        myVerificationCollection = VerificationCollection(salary=myprice / 12,
                                                          collectrate=g,
                                                          social=0,
                                                          special=0,
                                                          other=0,
                                                          legal=0)
        simtax = myVerificationCollection.PersonalIncomeTax(
        ) + alladdedtaxvalue + mystamptax  #单个个体户的税金总和
        #单个个体户的税负率
        if c == 0:
            simtaxrate = 0
        else:
            simtaxrate = (simtax) / c
        alltax = simtax * b  #所有个体户的税金总和汇总
        myaddeddeduction = myaddedtaxvalue  #专用发票可以进行进项税额抵扣
        allmycost = myprice * b  #所有个体户的总成本
        allmyaddeddeduction = myaddeddeduction * b  #所有个体户的总进项抵扣
        print2 = '按照国家规定,小规模纳税人年度销售额未超120万元的免征增值税,但是开具增值税专用发票不享受免征增值税政策。所以按照需要缴纳增值税进行测算(征收率为3%)。个体户全年经营收入为不含税销售金额合计。\n'
        print3 = '单个个体户需要缴纳增值税{}-{}/(1+{})={}元,附加税减半征收,需要缴纳附加税{}*6%={}元。\n'.format(
            quantize(c), quantize(c), '3%', quantize(myaddedtaxvalue),
            quantize(myaddedtaxvalue), mysurtax)
        print4 = '单个个体户的核定征收率为{}%,假设个体户全年经营收入为{}元,需要缴纳个人所得税{}元。\n'.format(
            g * 100, quantize(c),
            quantize(myVerificationCollection.PersonalIncomeTax()))
        print5 = '单个个体户的增值税、附加税、个人所得税、印花税总税负成本为{}元,税负率为{}%。所有个体户的总税负成本为{}元。\n'.format(
            quantize(simtax), quantize(simtaxrate * 100), quantize(alltax))
        print1 = '由于个体工商户开出为增值税专用发票(征收率为3%),所以平台公司将获得增值税进项税额进行抵扣。单个个体户可获得进项税额{}元。平台公司的记账成本为个体户的不含税销售金额,每个个体户的不含税销售金额为{}元。\n'.format(
            quantize(myaddeddeduction), quantize(myprice))

    #计算企业所有进项的印花税
    mycompanystamp = stamp(c, False, i)
    companystamptax = mycompanystamp.stamptax * b

    mycompany = company(sales=a,
                        addedrate=e,
                        incomerate=d,
                        stamprate=h,
                        ahalve=False,
                        shalve=False,
                        addeddeduction=allmyaddeddeduction,
                        cost=allmycost,
                        incomestamptax=companystamptax)

    print6 = '由于平台公司需要开出增值税专用发票,所以平台公司均为一般纳税人。需要缴纳增值税、附加税、企业所得税、印花税。不享受附加税和印花税减半优惠。\n'
    print16 = '平台公司需要缴纳的印花税一般包括总包项目印花税和分包项目印花税,其中总包合同印花税{}元,所有分包合同印花税{}元(全额征收),总计{}元。\n'.format(
        quantize(mycompany.outcomestamptax), quantize(companystamptax),
        quantize(mycompany.mystamptax))
    #根据个体户是否开户专票,平台公司的记账成本将不同。
    if f == 0:
        print7 = '由于个体户开具普通发票,平台公司将没有进项税额。平台公司的记账成本为所有个体户的价税合计金额和平台公司附加税、印花税,所有个体户的价税合计金额为{}*{}={}元。\n'.format(
            quantize(c), quantize(b), quantize(allmycost))
    elif f == 1:
        print7 = '由于个体户开具专用发票,平台公司将获得所有个体户的进项税额{}*{}={}元,平台公司的记账成本为所有个体户的不含税销售金额和平台公司附加税、印花税,所有个体户的不含税销售金额为{}*{}={}元。\n'.format(
            quantize(myaddeddeduction), quantize(b), allmyaddeddeduction,
            quantize(myprice), quantize(b), quantize(allmycost))

    print8 = '平台公司增值税销项税额{}-{}/(1+{})={}元,增值税缴纳金额为销项-进项={}元\n'.format(
        quantize(a), quantize(a), quantize(e),
        quantize(mycompany.myaddedtax.addedtaxvalue),
        quantize(mycompany.myaddedtaxvalue))
    print9 = '平台公司需要缴纳附加税{}*12%={}元。\n'.format(
        quantize(mycompany.myaddedtaxvalue), quantize(mycompany.myadditional))
    print10 = '平台公司不含税收入为{}元,记账成本为{}元(附加税及印花税可记为成本),毛利润为{}元。\n'.format(
        quantize(mycompany.myaddedtax.price),
        quantize(mycompany.mybusiness_income_tax.cost),
        quantize(mycompany.mybusiness_income_tax.profit))
    print11 = '平台公司需要缴纳企业所得税{}*{}={}元,税后净利润为{}元。\n'.format(
        quantize(mycompany.mybusiness_income_tax.profit), quantize(d),
        quantize(mycompany.myBusinessIncomeTax),
        quantize(mycompany.myaferprofit))
    print12 = '平台公司的增值税、附加税、企业所得税、印花税总税负成本为{}元,总税负率为{}%。\n'.format(
        quantize(mycompany.alltax), quantize(mycompany.allcompanypretax * 100))

    #公司和个人的总税负额
    allplatformtax = mycompany.alltax + alltax

    #公司包税和不包税下的盈利情况
    if mycompany.myaferprofit >= 0:
        print13 = '平台公司为盈利状态,'
        if mycompany.myaferprofit - alltax >= 0:
            allprofit = mycompany.myaferprofit - alltax  #包个税下的利润
            print14 = '并且包个体户的税后仍然为盈利状态(即平台公司将代个体户缴纳增值税及个人所得税、印花税),包税后剩余利润为{}元。\n'.format(
                quantize(allprofit))
        else:
            allprofit = mycompany.myaferprofit - alltax
            print14 = '但是包个体户的税后就变成亏损状态(即平台公司将代个体户缴纳增值税及个人所得税、印花税),包税后剩余利润为{}元。\n'.format(
                quantize(allprofit))
    elif mycompany.myaferprofit < 0:
        allprofit = mycompany.myaferprofit - alltax
        print13 = '平台公司为亏损状态,如果包个体户的税亏损将更严重(即平台公司将代个体户缴纳增值税及个人所得税、印花税),包税后剩余利润为{}元。\n'.format(
            quantize(allprofit))
        print14 = ''

    top.Text1.configure(state='normal')
    top.deletetext()
    top.Text1.insert('insert', '个体工商户的税负情况:\n', "tag_1")
    top.Text1.insert('insert', print1)
    top.Text1.insert('insert', '***********************************\n')
    top.Text1.insert('insert', print15)
    top.Text1.insert('insert', '***********************************\n')
    top.Text1.insert('insert', print2)
    top.Text1.insert('insert', print3)
    top.Text1.insert('insert', print4)
    top.Text1.insert('insert', print5, "tag_2")
    top.Text1.insert('insert',
                     '*********************************************\n')
    top.Text1.insert('insert', '\n')
    top.Text1.insert('insert',
                     '*********************************************\n')
    top.Text1.insert('insert', '平台公司的税负情况:\n', "tag_1")
    top.Text1.insert('insert', print6)
    top.Text1.insert('insert', '***********************************\n')
    top.Text1.insert('insert', print16)
    top.Text1.insert('insert', '***********************************\n')
    top.Text1.insert('insert', print7)
    top.Text1.insert('insert', print8)
    top.Text1.insert('insert', print9)
    top.Text1.insert('insert', print10)
    top.Text1.insert('insert', print11, "tag_2")
    top.Text1.insert('insert', print12, "tag_2")
    top.Text1.insert('insert', '***********************************\n')
    top.Text1.insert('insert', '平台公司的盈利分析:\n', "tag_1")
    top.Text1.insert('insert', print13, "tag_2")
    top.Text1.insert('insert', print14, "tag_2")
    top.Text1.configure(state='disabled')