1 |
# -*- coding: iso-8859-1 -*- |
# -*- coding: iso-8859-1 -*- |
2 |
# -------------------------------------------------------------------- |
# -------------------------------------------------------------------- |
3 |
# LST2005 -- Python Modul zur Berechnung der Deutschen Lohnsteuer 2005 |
# LST2006 -- Python Modul zur Berechnung der Deutschen Lohnsteuer 2006 |
4 |
# $Id$ |
# $Id$ |
5 |
# -------------------------------------------------------------------- |
# -------------------------------------------------------------------- |
6 |
# |
# |
184 |
0.024, # 2037 |
0.024, # 2037 |
185 |
0.016, # 2038 |
0.016, # 2038 |
186 |
0.008, # 2039 |
0.008, # 2039 |
187 |
0.000) # 2040 |
0.000) # 2040 |
188 |
self._TAB2=(None, # 1 als erstes Element, wie im PAP |
self._TAB2=(None, # 1 als erstes Element, wie im PAP |
189 |
3000, # bis 2005 |
3000, # bis 2005 |
190 |
2880, # 2006 |
2880, # 2006 |
221 |
180, # 2037 |
180, # 2037 |
222 |
120, # 2038 |
120, # 2038 |
223 |
60, # 2039 |
60, # 2039 |
224 |
0) # 2040 |
0) # 2040 |
225 |
self._TAB3=(None, # 1 als erstes Element, wie im PAP |
self._TAB3=(None, # 1 als erstes Element, wie im PAP |
226 |
900, # bis 2005 |
900, # bis 2005 |
227 |
864, # 2006 |
864, # 2006 |
258 |
54, # 2037 |
54, # 2037 |
259 |
36, # 2038 |
36, # 2038 |
260 |
18, # 2039 |
18, # 2039 |
261 |
0) # 2040 |
0) # 2040 |
262 |
self._TAB4=self._TAB1 |
self._TAB4=self._TAB1 |
263 |
self._TAB5=(None, # 1 als erstes Element, wie im PAP |
self._TAB5=(None, # 1 als erstes Element, wie im PAP |
264 |
1900, # bis 2005 |
1900, # bis 2005 |
296 |
114, # 2037 |
114, # 2037 |
297 |
76, # 2038 |
76, # 2038 |
298 |
38, # 2039 |
38, # 2039 |
299 |
0) # 2040 |
0) # 2040 |
300 |
self._VBEZB = 0 |
self._VBEZB = 0 |
301 |
self._VHB = 0 |
self._VHB = 0 |
302 |
self._VSP = 0.0 # 2 Dezimalstellen |
self._VSP = 0.0 # 2 Dezimalstellen |
324 |
# ------------------------------------------------------------ |
# ------------------------------------------------------------ |
325 |
# Anfang der Berechnung |
# Anfang der Berechnung |
326 |
self._MRE4LZZ() |
self._MRE4LZZ() |
327 |
|
self._KENNZ = 0 |
328 |
self._RE4LZZ = self.RE4 - self._FVB \ |
self._RE4LZZ = self.RE4 - self._FVB \ |
329 |
- self._ALTE - self.WFUNDF \ |
- self._ALTE - self.WFUNDF \ |
330 |
+ self.HINZUR |
+ self.HINZUR |
352 |
self._FVBZ = 0 |
self._FVBZ = 0 |
353 |
self._FVB = 0 |
self._FVB = 0 |
354 |
else: |
else: |
355 |
|
if self.VJAHR < 2006: |
356 |
|
self._J = 1 |
357 |
|
elif self.VJAHR < 2040: |
358 |
|
self._J = VJAHR - 2004 |
359 |
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else: |
360 |
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self._J = 36 |
361 |
if self.LZZ == 1: |
if self.LZZ == 1: |
362 |
self._VBEZB = self.VBEZM * self.ZMVB + self.VBEZS |
if ( self.STERBE + self.VKAPA ) > 0: |
363 |
self._FVBZ = 75 * self.ZMVB |
self._VBEZB = self.VBEZM * self.ZMVB + self.VBEZS |
364 |
|
self._HFVB = self._TAB2[self._J] * 100 |
365 |
|
self._FVBZ = self._TAB3[self._J] |
366 |
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else: |
367 |
|
self._VBEZB = self.VBEZM * self.ZMVB + self.VBEZS |
368 |
|
self._HFVB = self._TAB2[self._J] / 12 * self.ZMVB * 100 |
369 |
|
self._FVBZ = ceil(self._TAB3[self._J] / 12 * self.ZMVB) |
370 |
else: |
else: |
371 |
self._VBEZB = self.VBEZM * 12 + self.VBEZS |
self._VBEZB = self.VBEZM * 12 + self.VBEZS |
372 |
self._FVBZ = 900 |
self._HFVB = self._TAB2[self._J] * 100 |
373 |
self._FVB = ceil(self._VBEZB * 0.4) |
self._FVBZ = self._TAB3[self._J] |
374 |
if self._FVB > 300000: |
self._FVB = ceil(self._VBEZB * self._TAB1[self._J]) |
375 |
self._FVB = 300000 |
if self._FVB > self._HFVB: |
376 |
|
self._FVB = self._HFVB |
377 |
self._JW = self._FVB |
self._JW = self._FVB |
378 |
self._UPANTEIL() |
self._UPANTEIL() |
379 |
self._FVB = self._ANTEIL2 |
self._FVB = self._ANTEIL2 |
380 |
if self.ALTER1 == 0: |
if self.ALTER1 == 0: |
381 |
self._ALTE = 0 |
self._ALTE = 0 |
382 |
else: |
else: |
383 |
|
if self.AJAHR < 2006: |
384 |
|
self._K = 1 |
385 |
|
elif self.AJAHR < 2040: |
386 |
|
self._K = self.AJAHR - 2004 |
387 |
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else: |
388 |
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self._K = 36 |
389 |
self._BMG = self.RE4 - self.VBEZ |
self._BMG = self.RE4 - self.VBEZ |
390 |
self._ALTE = ceil(self._BMG * 0.4) |
self._ALTE = ceil(self._BMG * TAB4[self._K]) |
391 |
self._JW = 190000 |
self._JW = TAB5[self._K] * 100 |
392 |
self._UPANTEIL() |
self._UPANTEIL() |
393 |
if self._ALTE > self._ANTEIL2: |
if self._ALTE > self._ANTEIL2: |
394 |
self._ALTE = self._ANTEIL2 |
self._ALTE = self._ANTEIL2 |
397 |
if self.LZZ == 1: |
if self.LZZ == 1: |
398 |
self._ZRE4 = FixedPointFloor(self._RE4LZZ / 100.0) |
self._ZRE4 = FixedPointFloor(self._RE4LZZ / 100.0) |
399 |
self._ZRE4VP = FixedPointFloor(self._RE4LZZV / 100.0) |
self._ZRE4VP = FixedPointFloor(self._RE4LZZV / 100.0) |
400 |
|
self._ZVBEZ = FixedPointFloor((self.VBEZ - self._FVB) / 100.0) |
401 |
elif self.LZZ == 2: |
elif self.LZZ == 2: |
402 |
self._ZRE4 = FixedPointFloor((self._RE4LZZ + 0.67) * 0.12) |
self._ZRE4 = FixedPointFloor((self._RE4LZZ + 0.67) * 0.12) |
403 |
self._ZRE4VP = FixedPointFloor((self._RE4LZZV + 0.67) * 0.12) |
self._ZRE4VP = FixedPointFloor((self._RE4LZZV + 0.67) * 0.12) |
404 |
|
self._ZVBEZ = FixedPointFloor((self.VBEZ - self._FVB + 0.67) * 0.12) |
405 |
elif self.LZZ == 3: |
elif self.LZZ == 3: |
406 |
self._ZRE4 = FixedPointFloor((self._RE4LZZ + 0.89) * 3.6 / 7) |
self._ZRE4 = FixedPointFloor((self._RE4LZZ + 0.89) * 3.6 / 7) |
407 |
self._ZRE4VP = FixedPointFloor((self._RE4LZZV + 0.89) * 3.6 / 7) |
self._ZRE4VP = FixedPointFloor((self._RE4LZZV + 0.89) * 3.6 / 7) |
408 |
|
self._ZVBEZ = FixedPointFloor((self.VBEZ - self._FVB + 0.89) * 3.6 / 7) |
409 |
else: |
else: |
410 |
self._ZRE4 = FixedPointFloor((self._RE4LZZ + 0.56) * 3.6) |
self._ZRE4 = FixedPointFloor((self._RE4LZZ + 0.56) * 3.6) |
411 |
self._ZRE4VP = FixedPointFloor((self._RE4LZZV + 0.56) * 3.6) |
self._ZRE4VP = FixedPointFloor((self._RE4LZZV + 0.56) * 3.6) |
412 |
|
self._ZVBEZ = FixedPointFloor((self.VBEZ - self._FVB + 0.56) * 3.6) |
413 |
if self._ZRE4 < 0: |
if self._ZRE4 < 0: |
414 |
self._ZRE4 = 0.0 |
self._ZRE4 = 0.0 |
415 |
|
if self._ZVBEZ < 0: |
416 |
|
self._ZVBEZ = 0.0 |
417 |
|
|
418 |
def _MZTABFB(self): |
def _MZTABFB(self): |
419 |
self._KZTAB = 1 |
self._ANP = 0 |
420 |
if self.STKL < 6: |
if (self._ZVBEZ > 0) and (self._ZVBEZ < self._FVBZ): |
421 |
if self.VBEZ > 0: |
self._FVBZ = self._ZVBEZ |
422 |
|
if (self.STKL < 6) and (self._ZVBEZ > 0): |
423 |
|
if (self._ZVBEZ - self._FVBZ) < 102: |
424 |
|
self._ANP = self._ZVBEZ - self._FVBZ |
425 |
|
else: |
426 |
self._ANP = 102 |
self._ANP = 102 |
427 |
if self.RE4 > self.VBEZ: |
if (self.STKL < 6) and (self._ZRE4 > self._ZVBEZ): |
428 |
self._ANP += 920 |
if (self._ZRE4 - self._ZVBEZ) < 920: |
429 |
else: |
self._ANP = self._ANP + self._ZRE4 - self._ZVBEZ |
430 |
self._ANP = 0 |
else: |
431 |
|
self._ANP = self._ANP + 920 |
432 |
|
self._KZTAB = 1 |
433 |
if self.STKL == 1: |
if self.STKL == 1: |
434 |
self._SAP = 36 |
self._SAP = 36 |
435 |
self._KFB = self.ZKF * 5808 |
self._KFB = self.ZKF * 5808 |
447 |
else: |
else: |
448 |
self._KFB = 0 |
self._KFB = 0 |
449 |
self._ZTABFB = self._EFA + self._ANP + self._SAP + self._FVBZ |
self._ZTABFB = self._EFA + self._ANP + self._SAP + self._FVBZ |
|
self._KENNZ = 0 |
|
450 |
|
|
451 |
def _MLSTJAHR(self): |
def _MLSTJAHR(self): |
452 |
if self.STKL < 5: |
if self.STKL < 5: |
465 |
|
|
466 |
def _UPEVP(self): |
def _UPEVP(self): |
467 |
if self.KRV == 1: |
if self.KRV == 1: |
468 |
self._VSP1 = 1.0 |
self._VSP1 = 0.0 |
469 |
else: |
else: |
470 |
if self._ZRE4VP > 62400: |
if self._ZRE4VP > 63000: |
471 |
self._ZRE4VP = 62400 |
self._ZRE4VP = 63000 |
472 |
self._VSP1 = 0.2 * self._ZRE4VP |
self._VSP1 = 0.24 * self._ZRE4VP |
473 |
self._VSP1 = FixedPointFloor(self._VSP1 * 0.0975) |
self._VSP1 = FixedPointFloor(self._VSP1 * 0.0975) |
474 |
self._VSP2 = FixedPointFloor(0.11 * self._ZRE4VP) |
self._VSP2 = FixedPointFloor(0.11 * self._ZRE4VP) |
475 |
self._VHB = 1500 * self._KZTAB |
self._VHB = 1500 * self._KZTAB |
481 |
self._VSP = self._VSPN |
self._VSP = self._VSPN |
482 |
|
|
483 |
def _MVSP(self): |
def _MVSP(self): |
484 |
self._VSPO = self._ZRE4VP * 0.2 |
if self._KENNZ == 1: |
485 |
|
self._VSPO = self._ZRE4VP1 * 0.2 |
486 |
|
else: |
487 |
|
self._VSPO = self._ZRE4VP * 0.2 |
488 |
self._VSPVOR = 3068 * self._KZTAB |
self._VSPVOR = 3068 * self._KZTAB |
489 |
self._VSPMAX1 = 1334 * self._KZTAB |
self._VSPMAX1 = 1334 * self._KZTAB |
490 |
self._VSPMAX2 = 667 * self._KZTAB |
self._VSPMAX2 = 667 * self._KZTAB |
617 |
self.RE4 = self.JRE4 |
self.RE4 = self.JRE4 |
618 |
self._MRE4LZZ() |
self._MRE4LZZ() |
619 |
self._MRE4LZZ2() |
self._MRE4LZZ2() |
|
self._MRE4() |
|
|
self._MZTABFB() |
|
620 |
self._MLSTJAHR() |
self._MLSTJAHR() |
621 |
self._LST1 = self._ST * 100 |
self._LST1 = self._ST * 100 |
622 |
self.VBEZ = self.JVBEZ + self.VBS |
self.VBEZ = self.JVBEZ + self.VBS |
623 |
self.RE4 = self.JRE4 + self.SONSTB |
self.RE4 = self.JRE4 + self.SONSTB |
624 |
|
self.VBEZS = self.VBEZS + self.STERBE |
625 |
self._MRE4LZZ() |
self._MRE4LZZ() |
626 |
self._MRE4LZZ2() |
self._MRE4LZZ2() |
|
self._MRE4() |
|
627 |
self._MLSTJAHR() |
self._MLSTJAHR() |
628 |
self._LST2 = self._ST * 100 |
self._LST2 = self._ST * 100 |
629 |
self.STS = self._LST2 - self._LST1 |
self.STS = self._LST2 - self._LST1 |
630 |
self.SOLZS = self.STS * 5.5 / 100 |
self.SOLZS = floor(self.STS * 5.5 / 100) |
631 |
if self.R > 0: |
if self.R > 0: |
632 |
self.BKS = self.STS |
self.BKS = self.STS |
633 |
else: |
else: |
649 |
self._RE4LZZ = self.RE4 - self._FVB - self._ALTE \ |
self._RE4LZZ = self.RE4 - self._FVB - self._ALTE \ |
650 |
- self.JFREIB + self.JHINZU |
- self.JFREIB + self.JHINZU |
651 |
self._RE4LZZV = self.RE4 - self._FVB - self._ALTE |
self._RE4LZZV = self.RE4 - self._FVB - self._ALTE |
652 |
|
self._MRE4() |
653 |
|
self._MZTABFB() |
654 |
|
|
655 |
def _MVMT(self): |
def _MVMT(self): |
656 |
if self.VMT > 0: |
# ------------------------------ |
657 |
# ------------------------------ |
# Nicht im offiziellen Programm- |
658 |
# Nicht im offiziellen Programm- |
# ablaufplan: Attribute sichern |
659 |
# ablaufplan: Attribute sichern |
old_lzz = self.LZZ |
660 |
old_lzz = self.LZZ |
old_vbez = self.VBEZ |
661 |
old_vbez = self.VBEZ |
old_re4 = self.RE4 |
662 |
old_re4 = self.RE4 |
# ------------------------------ |
663 |
# ------------------------------ |
if (self.VMT + self.VKAPA) > 0: |
664 |
self.LZZ = 1 |
self.LZZ = 1 |
665 |
self.VBEZ = self.JVBEZ + self.VBS |
self.VBEZ = self.JVBEZ + self.VBS |
666 |
self.RE4 = self.JRE4 + self.SONSTB |
self.RE4 = self.JRE4 + self.SONSTB |
667 |
self._MRE4LZZ() |
self._MRE4LZZ() |
668 |
self._MRE4LZZ2() |
self._MRE4LZZ2() |
|
self._MRE4() |
|
|
self._MZTABFB() |
|
669 |
self._MLSTJAHR() |
self._MLSTJAHR() |
670 |
self._LST1 = self._ST * 100 |
self._LST1 = self._ST * 100 |
671 |
|
self.VMT = self.VMT + self.VKAPA |
672 |
|
self.VBEZS = self.VBEZS + self.VKAPA |
673 |
|
self.VBEZ = self.VBEZ + self.VKAPA |
674 |
self.RE4 = self.JRE4 + self.SONSTB + self.VMT |
self.RE4 = self.JRE4 + self.SONSTB + self.VMT |
675 |
self._MRE4LZZ() |
self._MRE4LZZ() |
676 |
self._MRE4LZZ2() |
self._MRE4LZZ2() |
|
self._MRE4() |
|
677 |
self._KENNZ = 1 |
self._KENNZ = 1 |
678 |
self._ZRE4VP1 = self._ZRE4VP |
self._ZRE4VP1 = self._ZRE4VP |
679 |
self._MLSTJAHR() |
self._MLSTJAHR() |
680 |
self._LST3 = self._ST * 100 |
self._LST3 = self._ST * 100 |
681 |
|
self.VBEZ = self.VBEZ - self.VKAPA |
682 |
self.RE4 = self.JRE4 + self.SONSTB |
self.RE4 = self.JRE4 + self.SONSTB |
683 |
self._MRE4LZZ() |
self._MRE4LZZ() |
684 |
self.RE4 = self.JRE4 + self.SONSTB + self.VMT / 5 |
if (self.RE4 - self.JFREIB + self.JHINZU) < 0: |
685 |
self._MRE4LZZ2() |
self.RE4 = self.RE4 - self.JFREIB + self.JHINZU |
686 |
self._MRE4() |
self.JFREIB = 0 |
687 |
self._MLSTJAHR() |
self.JHINZU = 0 |
688 |
self._LST2 = self._ST * 100 |
self.RE4 = (self.RE4 + self.VMT) / 5 |
689 |
self.STV = (self._LST2 - self._LST1) * 5 |
self._MRE4LZZ2() |
690 |
|
self._MLSTJAHR() |
691 |
|
self._LST2 = self._ST * 100 |
692 |
|
self.STV = self._LST2 * 5 |
693 |
|
else: |
694 |
|
self.RE4 = self.RE4 + self.VMT / 5 |
695 |
|
self._MRE4LZZ2() |
696 |
|
self._MLSTJAHR() |
697 |
|
self._LST2 = self._ST * 100 |
698 |
|
self.STV = (self._LST2 - self._LST1) * 5 |
699 |
self._LST3 -= self._LST1 |
self._LST3 -= self._LST1 |
700 |
if self._LST3 < self.STV: |
if self._LST3 < self.STV: |
701 |
self.STV = self._LST3 |
self.STV = self._LST3 |
811 |
# Berechnungen, es fehlen insbesondere die Berechnungen zu Mehrj�hrigen |
# Berechnungen, es fehlen insbesondere die Berechnungen zu Mehrj�hrigen |
812 |
# Bez�gen und Sonstigen Leistungen. |
# Bez�gen und Sonstigen Leistungen. |
813 |
|
|
814 |
class LStRechner2005(LST): |
class LStRechner2006(LST): |
815 |
def __init__(self): |
def __init__(self): |
816 |
LST.__init__(self) |
LST.__init__(self) |
817 |
|
|