目的：假如某人年薪100万，如何分配月发和年终奖会使其纳税金额最少

规则：月发工资纳税计算方法

纳税公式为：（月工资金额-3500）*对应税率-速算扣除数

假如某员工月发金额为5500元，其纳税金额为：

年终奖纳税规则：

1、发放年终奖的当月工资高于3500元时，年终奖扣税方式为：年终奖*税率-速算扣除数，税率是按年终奖/12作为“应纳税所得额”对应的税率。

2、当月工资低于3500元时，年终奖个人所得税=（年终奖-（3500-月工资））*税率-速算扣除数，税率是按年终奖-（3500-月工资）除以12作为“应纳税所得额”对应的税率。

（规则2可不遵守，主要满足规则1即可，因为涉及纳税都是工资高的，工资低的可忽略）

假如某员工年终奖为6.6万，起纳税为：

先判断纳税等级，即66000/12=5500元（在纳税等级第二等级），故纳税金额为：

最想要的效果是假如此人年薪要求税后100万，该如何设置其月发和年终奖金额？（税后100万，就要将纳税金额考虑在工资范围内）

%% 工资税率最小计算
clc;
clear all;
close all;

totalIncome = 1000000;
[tatalTax ,taxOfMonth]= CalculateTotalTax(0,totalIncome);
for i = 100:100:floor(totalIncome/12)
[tatalTax_temp,taxlOfMonth_temp] = CalculateTotalTax(i,totalIncome);
if tatalTax_temp < tatalTax
tatalTax = tatalTax_temp;
taxOfMonth = taxlOfMonth_temp;
incomeOfMonth = i + taxOfMonth;
rewardOfYear = totalIncome - i * 12;
end
end
totalRewardOfYear = rewardOfYear + (tatalTax - taxOfMonth*12 );

function [tatalTax ,taxOfmonth]= CalculateTotalTax(income,totalIncome)
%计算纳税总额；
% totalIncome = 1000000;
if income > totalIncome/12
tatalTax = inf;
return;
elseif income < 0;
tatalTax = inf;
return;
end
rewardOfYear = totalIncome - income * 12;
[taxRate,QuickDeduction ] = myTax( income,true );
tatalTax = (income - 3500) * taxRate - QuickDeduction;
taxOfmonth = tatalTax ;
tatalTax = tatalTax * 12;
if income > 3500;
[taxRate,QuickDeduction ] = myTax(rewardOfYear/12,false );
tatalTax = tatalTax + rewardOfYear * taxRate -QuickDeduction;
else
rewardOfYear = rewardOfYear - (3500 - income);
if rewardOfYear < 0
rewardOfYear = 0;
end
[taxRate,QuickDeduction ] = myTax( rewardOfYear/12,false );
tatalTax = tatalTax + rewardOfYear * taxRate -QuickDeduction;
end
end

function [taxRate,QuickDeduction ] = myTax( salary,flag )
%实现税率和速算扣除数的查找
%月工资要减3500元年终奖除以12后；
if flag == true
if salary <= 3500
taxRate = 0;
QuickDeduction = 0;
return;
end
taxSalary = salary - 3500;%这个使计算工资的纳税部分；
else
taxSalary = salary;%这个计算年终奖的纳税；
end
switch true
case taxSalary <= 1500
taxRate = 0.03;
QuickDeduction = 0;
case taxSalary <= 4500;
taxRate = 0.1;
QuickDeduction = 105;
case taxSalary <= 9000;
taxRate = 0.2;
QuickDeduction = 555;
case taxSalary <= 35000;
taxRate = 0.25;
QuickDeduction = 1005;
case taxSalary <= 55000;
taxRate = 0.3;
QuickDeduction = 2755;
case taxSalary <= 80000;
taxRate = 0.35;
QuickDeduction = 5505;
otherwise
taxRate = 0.45;
QuickDeduction = 13505;
end
end