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# -*- coding: iso-8859-1 -*- |
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# -------------------------------------------------------------------- |
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# LST2008 -- Python Modul zur Berechnung der Deutschen Lohnsteuer 2008 |
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# $Id$ |
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# -------------------------------------------------------------------- |
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# |
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# Copyright (c) 2005, 2006, 2007, 2008 by Intevation GmbH |
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# Authors: |
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# Sascha Wilde <[email protected]> |
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# |
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# This program is free software under the GPL (>=v2) |
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# Read the file COPYING coming with this package for details. |
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|
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"""Lohnsteuerberechnung nach dem offiziellen Programmablaufplan |
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wie im offiziellen Programmablaufplan des Bundesfinanzministerium |
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dokumentiert. |
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https://www.abgabenrechner.de/pruefdaten/pap2008.pdf""" |
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|
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__version__ = "$Revision$" |
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# $Source:$ |
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|
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def _ModulVersion(): |
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return __version__[11:-2] |
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|
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# Die Variablen Namen sind hässlich, die Algorithmen nicht |
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# dokumentiert, der Code grausam -- dafür entspricht alles Zeile für |
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# Zeile obigem Dokument. Jedenfalls sollte es so sein... |
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|
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from math import ceil, floor |
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|
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# Wir brauchen eigene Rundungsfunktionen mit definierter Präzision |
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def FixedPointFloor(value, precision=2): |
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i = 10.0 ** precision |
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return floor(value * i) / i |
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|
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def FixedPointCeil(value, precision=2): |
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i = 10.0 ** precision |
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return ceil(value * i) / i |
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|
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# Ein paar Konstanten um das ganze etwas Benutzbarer zu machen: |
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JAHR = 1 |
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MONAT = 2 |
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WOCHE = 3 |
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TAG = 4 |
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I = 1 |
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II = 2 |
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III = 3 |
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IV = 4 |
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V = 5 |
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VI = 6 |
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|
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class LST: |
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def __init__(self, |
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AJAHR =1964, |
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ALTER1 =0, |
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JFREIB =0, |
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JHINZU =0, |
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JRE4 =0, |
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JVBEZ =0, |
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KRV =0, |
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LZZ =2, |
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LZZFREIB=0, |
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LZZHINZU=0, |
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R =0, |
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RE4 =0, |
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SONSTB =0, |
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STERBE =0, |
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STKL =1, |
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VBEZ =0, |
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VBEZM =0, |
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VBEZS =0, |
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VBS =0, |
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VJAHR =0, |
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VKAPA =0, |
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VMT =0, |
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ZKF =0, |
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ZMVB =0): |
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self.Set_AJAHR(AJAHR) |
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self.Set_ALTER1(ALTER1) |
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self.Set_JFREIB(JFREIB) |
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self.Set_JHINZU(JHINZU) |
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self.Set_JRE4(JRE4) |
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self.Set_JVBEZ(JVBEZ) |
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self.Set_KRV(KRV) |
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self.Set_LZZ(LZZ) |
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self.Set_LZZFREIB(LZZFREIB) |
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self.Set_LZZHINZU(LZZHINZU) |
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self.Set_R(R) |
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self.Set_RE4(RE4) |
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self.Set_SONSTB(SONSTB) |
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self.Set_STERBE(STERBE) |
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self.Set_STKL(STKL) |
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self.Set_VBEZ(VBEZ) |
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self.Set_VBEZM(VBEZM) |
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self.Set_VBEZS(VBEZS) |
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self.Set_VBS(VBS) |
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self.Set_VJAHR(VJAHR) |
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self.Set_VKAPA(VKAPA) |
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self.Set_VMT(VMT) |
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self.Set_ZKF(ZKF) |
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self.Set_ZMVB(ZMVB) |
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# Vorgegebene Ausgangsparameter |
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self.BK = 0 |
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self.BKS = 0 |
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self.BKV = 0 |
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self.LSTLZZ = 0 |
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self.SOLZLZZ = 0 |
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self.SOLZS = 0 |
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self.SOLZV = 0 |
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self.STS = 0 |
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self.STV = 0 |
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|
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def Calc(self): |
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"""Berechnet die Lohnsteuer, |
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setzt BK, BKS, BKV, LSTLZZ, SOLZLZZ, SOLZS, SOLZV, STS und STV""" |
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# Interne Felder |
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# Laut Dokumentation sollen diese vor der Berechnung gelöscht werden, |
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# es ist mir nicht klar, ob das wirklich nötig ist... |
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self._ALTE = 0.0 # 2 Dezimalstellen |
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self._ANP = 0 |
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self._ANTEIL1 = 0 |
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self._ANTEIL2 = 0 |
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self._BMG = 0.0 # 2 Dezimalstellen |
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self._DIFF = 0 |
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self._EFA = 0 |
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self._FVB = 0.0 # 2 Dezimalstellen |
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self._FVBSO = 0.0 # 2 Dezimalstellen |
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self._FVBZ = 0 |
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self._FVBZSO = 0 |
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self._FVBZOSO = 0 |
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self._HBALTE = 0 |
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self._HFVB = 0 |
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self._HFVBZ = 0.0 # 2 Dezimalstellen |
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self._HFVBZSO = 0.0 # 2 Dezimalstellen |
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self._J = 0 |
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self._JBMG = 0 |
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self._JLFREIB = 0.0 # 2 Dezimalstellen |
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self._JLHINZU = 0.0 # 2 Dezimalstellen |
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self._JW = 0 |
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self._K = 0 |
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self._KENNVMT = 0 |
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self._KFB = 0 |
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self._KZTAB = 1 |
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self._LSTJAHR = 0 |
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self._LST1 = 0 |
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self._LST2 = 0 |
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self._LST3 = 0 |
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self._LSTOSO = 0 |
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self._LSTSO = 0 |
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self._MIST = 0 |
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self._RW = 0.0 |
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self._SAP = 0 |
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self._SOLZFREI = 0 |
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self._SOLZJ = 0.0 # 2 Dezimalstellen |
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self._SOLZMIN = 0.0 # 2 Dezimalstellen |
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self._ST = 0 |
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self._ST1 = 0 |
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self._ST2 = 0 |
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self._TAB1=(None, # 1 als erstes Element, wie im PAP |
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0.400, # bis 2005 |
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0.384, # 2006 |
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0.368, # 2007 |
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0.352, # 2008 |
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0.336, # 2009 |
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0.320, # 2010 |
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0.304, # 2011 |
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0.288, # 2012 |
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0.272, # 2013 |
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0.256, # 2014 |
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0.240, # 2015 |
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0.224, # 2016 |
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0.208, # 2017 |
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0.192, # 2018 |
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0.176, # 2019 |
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0.160, # 2020 |
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0.152, # 2021 |
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0.144, # 2022 |
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0.136, # 2023 |
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0.128, # 2024 |
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0.120, # 2025 |
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0.112, # 2026 |
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0.104, # 2027 |
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0.096, # 2028 |
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0.088, # 2029 |
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0.080, # 2030 |
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0.072, # 2031 |
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0.064, # 2032 |
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0.056, # 2033 |
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0.048, # 2034 |
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0.040, # 2035 |
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0.032, # 2036 |
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0.024, # 2037 |
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0.016, # 2038 |
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0.008, # 2039 |
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0.000) # 2040 |
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self._TAB2=(None, # 1 als erstes Element, wie im PAP |
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3000, # bis 2005 |
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2880, # 2006 |
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2760, # 2007 |
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2640, # 2008 |
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2520, # 2009 |
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2400, # 2010 |
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2280, # 2011 |
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2160, # 2012 |
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2040, # 2013 |
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1920, # 2014 |
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1800, # 2015 |
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1680, # 2016 |
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1560, # 2017 |
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1440, # 2018 |
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1320, # 2019 |
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1200, # 2020 |
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1140, # 2021 |
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1080, # 2022 |
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1020, # 2023 |
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960, # 2024 |
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900, # 2025 |
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840, # 2026 |
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780, # 2027 |
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720, # 2028 |
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660, # 2029 |
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600, # 2030 |
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540, # 2031 |
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480, # 2032 |
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420, # 2033 |
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360, # 2034 |
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300, # 2035 |
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240, # 2036 |
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180, # 2037 |
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120, # 2038 |
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60, # 2039 |
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0) # 2040 |
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self._TAB3=(None, # 1 als erstes Element, wie im PAP |
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900, # bis 2005 |
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864, # 2006 |
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828, # 2007 |
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792, # 2008 |
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756, # 2009 |
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720, # 2010 |
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684, # 2011 |
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648, # 2012 |
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612, # 2013 |
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576, # 2014 |
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540, # 2015 |
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504, # 2016 |
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468, # 2017 |
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432, # 2018 |
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396, # 2019 |
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360, # 2020 |
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342, # 2021 |
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324, # 2022 |
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306, # 2023 |
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288, # 2024 |
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270, # 2025 |
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252, # 2026 |
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234, # 2027 |
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216, # 2028 |
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198, # 2029 |
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180, # 2030 |
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162, # 2031 |
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144, # 2032 |
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126, # 2033 |
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108, # 2034 |
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90, # 2035 |
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72, # 2036 |
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54, # 2037 |
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36, # 2038 |
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18, # 2039 |
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0) # 2040 |
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self._TAB4=self._TAB1 |
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self._TAB5=(None, # 1 als erstes Element, wie im PAP |
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1900, # bis 2005 |
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1824, # 2006 |
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1748, # 2007 |
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1672, # 2008 |
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1596, # 2009 |
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1520, # 2010 |
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1444, # 2011 |
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1368, # 2012 |
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1292, # 2013 |
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1216, # 2014 |
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1140, # 2015 |
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1064, # 2016 |
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988, # 2017 |
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912, # 2018 |
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836, # 2019 |
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760, # 2020 |
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722, # 2021 |
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684, # 2022 |
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646, # 2023 |
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608, # 2024 |
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570, # 2025 |
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532, # 2026 |
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494, # 2027 |
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456, # 2028 |
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418, # 2029 |
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380, # 2030 |
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342, # 2031 |
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304, # 2032 |
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266, # 2033 |
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228, # 2034 |
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190, # 2035 |
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152, # 2036 |
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114, # 2037 |
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76, # 2038 |
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38, # 2039 |
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0) # 2040 |
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self._VBEZB = 0 |
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self._VBEZBSO = 0 |
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self._VHB = 0 |
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self._VSP = 0.0 # 2 Dezimalstellen |
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self._VSPN = 0 |
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self._VSP1 = 0.0 # 2 Dezimalstellen |
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self._VSP2 = 0.0 # 2 Dezimalstellen |
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self._VSPKURZ = 0 |
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self._VSPMAX1 = 0 |
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self._VSPMAX2 = 0 |
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self._VSPO = 0.0 # 2 Dezimalstellen |
| 319 |
self._VSPREST = 0.0 # 2 Dezimalstellen |
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self._VSPVOR = 0.0 # 2 Dezimalstellen |
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self._X = 0.0 # 2 Dezimalstellen |
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self._Y = 0.0 # 6 Dezimalstellen |
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self._ZRE4 = 0.0 # 2 Dezimalstellen |
| 324 |
self._ZRE4J = 0.0 # 2 Dezimalstellen |
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self._ZRE4OSO = 0.0 # 2 Dezimalstellen |
| 326 |
self._ZRE4VMT = 0.0 # 2 Dezimalstellen |
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self._ZRE4VP = 0.0 # 2 Dezimalstellen |
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self._ZTABFB = 0.0 # 2 Dezimalstellen |
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self._ZTABFBOSO = 0.0 # 2 Dezimalstellen |
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self._ZVBEZ = 0.0 # 2 Dezimalstellen |
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self._ZVBEZJ = 0.0 # 2 Dezimalstellen |
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self._ZVE = 0.0 # 2 Dezimalstellen |
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self._ZX = 0 |
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self._ZZX = 0 |
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self._HOCH = 0 |
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self._VERGL = 0 |
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# ------------------------------------------------------------ |
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# Anfang der Berechnung |
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self._MRE4JL() |
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self._MRE4() |
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self._MRE4ABZ() |
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self._MZTABFB() |
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self._KENNVMT = 0 |
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self._MLSTJAHR() |
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self._LSTJAHR = self._ST |
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self._JW = self._LSTJAHR * 100 |
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self._UPANTEIL() |
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self.LSTLZZ = self._ANTEIL1 |
| 349 |
if self.ZKF > 0: |
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self._ZTABFB += self._KFB |
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self._MLSTJAHR() |
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self._JBMG = self._ST |
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else: |
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self._JBMG = self._LSTJAHR |
| 355 |
self._MSOLZ() |
| 356 |
self._MSONST() |
| 357 |
self._MVMT() |
| 358 |
|
| 359 |
# Benutzte Unterprogramme: |
| 360 |
def _MRE4JL(self): |
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if self.LZZ == 1: |
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self._ZRE4J = self.RE4 / 100 |
| 363 |
self._ZVBEZJ = self.VBEZ / 100 |
| 364 |
self._JLFREIB = self.LZZFREIB / 100 |
| 365 |
self._JLHINZU = self.LZZHINZU / 100 |
| 366 |
elif self.LZZ == 2: |
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self._ZRE4J = self.RE4 * 12 / 100 |
| 368 |
self._ZVBEZJ = self.VBEZ * 12 / 100 |
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self._JLFREIB = self.LZZFREIB * 12 / 100 |
| 370 |
self._JLHINZU = self.LZZHINZU * 12 / 100 |
| 371 |
elif self.LZZ == 3: |
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self._ZRE4J = self.RE4 * 360 / 7 / 100 |
| 373 |
self._ZVBEZJ = self.VBEZ * 360 / 7 / 100 |
| 374 |
self._JLFREIB = self.LZZFREIB * 360 / 7 / 100 |
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self._JLHINZU = self.LZZHINZU * 360 / 7 / 100 |
| 376 |
else: |
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self._ZRE4J = self.RE4 * 360 / 100 |
| 378 |
self._ZVBEZJ = self.VBEZ * 360 / 100 |
| 379 |
self._JLFREIB = self.LZZFREIB * 360 / 100 |
| 380 |
self._JLHINZU = self.LZZHINZU * 360 / 100 |
| 381 |
|
| 382 |
def _MRE4(self): |
| 383 |
if (self._ZVBEZJ == 0): |
| 384 |
self._FVBZ = 0 |
| 385 |
self._FVB = 0 |
| 386 |
self._FVBZSO = 0 |
| 387 |
self._FVBSO = 0 |
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else: |
| 389 |
if self.VJAHR < 2006: |
| 390 |
self._J = 1 |
| 391 |
elif self.VJAHR < 2040: |
| 392 |
self._J = self.VJAHR - 2004 |
| 393 |
else: |
| 394 |
self._J = 36 |
| 395 |
if self.LZZ == 1: |
| 396 |
self._VBEZB = self.VBEZM * self.ZMVB + self.VBEZS |
| 397 |
self._HFVB = self._TAB2[self._J] / 12 * self.ZMVB |
| 398 |
self._FVBZ = ceil(self._TAB3[self._J] / 12 * self.ZMVB) |
| 399 |
else: |
| 400 |
self._VBEZB = self.VBEZM * 12 + self.VBEZS |
| 401 |
self._HFVB = self._TAB2[self._J] |
| 402 |
self._FVBZ = self._TAB3[self._J] |
| 403 |
self._FVB = self._VBEZB * self._TAB1[self._J] / 100 |
| 404 |
if self._FVB > self._HFVB: |
| 405 |
self._FVB = self._HFVB |
| 406 |
self._VBEZBSO = self.STERBE + self.VKAPA |
| 407 |
self._FVBSO = FixedPointCeil(self._FVB + self._VBEZBSO |
| 408 |
* self._TAB1[self._J] / 100) |
| 409 |
if self._FVBSO > self._TAB2[self._J]: |
| 410 |
self._FVBSO = self._TAB2[self._J] |
| 411 |
self._HFVBZSO = (self._VBEZB + self._VBEZBSO) / 100 - self._FVBSO |
| 412 |
if self._TAB3[self._J] > self._HFVBZSO: |
| 413 |
self._FVBSO = ceil(self._HFVBZSO) |
| 414 |
else: |
| 415 |
self._FVBSO = self._TAB3[self._J] |
| 416 |
self._HFVBZ = self._VBEZB / 100 - self._FVB |
| 417 |
if self._FVBZ > self._HFVBZ: |
| 418 |
self._FVBZ = ceil(self._HFVBZ) |
| 419 |
self._MRE4ALTE() |
| 420 |
|
| 421 |
def _MRE4ALTE(self): |
| 422 |
if self.ALTER1 == 0: |
| 423 |
self._ALTE = 0 |
| 424 |
else: |
| 425 |
if self.AJAHR < 2006: |
| 426 |
self._K = 1 |
| 427 |
elif self.AJAHR < 2040: |
| 428 |
self._K = self.AJAHR - 2004 |
| 429 |
else: |
| 430 |
self._K = 36 |
| 431 |
self._BMG = self._ZRE4J - self._ZVBEZJ |
| 432 |
self._ALTE = FixedPointCeil(self._BMG * self._TAB4[self._K]) |
| 433 |
self._HBALTE = self._TAB5[self._K] |
| 434 |
if self._ALTE > self._HBALTE: |
| 435 |
self._ALTE = self._HBALTE |
| 436 |
|
| 437 |
def _MRE4ABZ(self): |
| 438 |
self._ZRE4 = self._ZRE4J - self._FVB - self._ALTE - self._JLFREIB + self._JLHINZU |
| 439 |
if self._ZRE4 < 0: |
| 440 |
self._ZRE4 = 0 |
| 441 |
self._ZRE4VP = self._ZRE4J - self._FVB - self._ALTE |
| 442 |
if self._ZRE4VP < 0: |
| 443 |
self._ZRE4VP = 0; |
| 444 |
self._ZVBEZ = self._ZVBEZJ - self._FVB |
| 445 |
if self._ZVBEZ < 0: |
| 446 |
self._ZVBEZ = 0 |
| 447 |
|
| 448 |
def _MZTABFB(self): |
| 449 |
self._ANP = 0 |
| 450 |
if (self._ZVBEZ >= 0) and (self._ZVBEZ < self._FVBZ): |
| 451 |
self._FVBZ = self._ZVBEZ |
| 452 |
if (self.STKL < 6): |
| 453 |
if (self._ZVBEZ > 0): |
| 454 |
if (self._ZVBEZ - self._FVBZ) < 102: |
| 455 |
self._ANP = self._ZVBEZ - self._FVBZ |
| 456 |
else: |
| 457 |
self._ANP = 102 |
| 458 |
else: |
| 459 |
self._FVBZ = 0 |
| 460 |
self._FVBZSO = 0 |
| 461 |
if (self.STKL < 6) and (self._ZRE4 > self._ZVBEZ): |
| 462 |
if (self._ZRE4 - self._ZVBEZ) < 920: |
| 463 |
self._ANP += self._ZRE4 - self._ZVBEZ |
| 464 |
else: |
| 465 |
self._ANP += 920 |
| 466 |
self._KZTAB = 1 |
| 467 |
if self.STKL == 1: |
| 468 |
self._SAP = 36 |
| 469 |
self._KFB = self.ZKF * 5808 |
| 470 |
elif self.STKL == 2: |
| 471 |
self._EFA = 1308 |
| 472 |
self._SAP = 36 |
| 473 |
self._KFB = self.ZKF * 5808 |
| 474 |
elif self.STKL == 3: |
| 475 |
self._KZTAB = 2 |
| 476 |
self._SAP = 72 |
| 477 |
self._KFB = self.ZKF * 5808 |
| 478 |
elif self.STKL == 4: |
| 479 |
self._SAP = 36 |
| 480 |
self._KFB = self.ZKF * 2904 |
| 481 |
else: |
| 482 |
self._KFB = 0 |
| 483 |
self._ZTABFB = self._EFA + self._ANP + self._SAP + self._FVBZ |
| 484 |
|
| 485 |
def _MLSTJAHR(self): |
| 486 |
if self.STKL < 5: |
| 487 |
self._UPEVP() |
| 488 |
else: |
| 489 |
self._VSP = 0.0 |
| 490 |
if self._KENNVMT == 0: |
| 491 |
self._ZVE = self._ZRE4 - self._ZTABFB - self._VSP |
| 492 |
elif self._KENNVMT == 1: |
| 493 |
self._ZVE = self._ZRE4OSO - self._ZTABFBOSO + self._ZRE4VMT - self._VSP |
| 494 |
else: |
| 495 |
self._ZVE = (self._ZRE4 - self._ZTABFB) / 5 - self._VSP |
| 496 |
if self._ZVE < 1: |
| 497 |
self._ZVE = self._X = 0.0 |
| 498 |
else: |
| 499 |
self._X = floor(float(self._ZVE) / self._KZTAB) |
| 500 |
if self.STKL < 5: |
| 501 |
self._UPTAB07() |
| 502 |
else: |
| 503 |
self._MST5_6() |
| 504 |
|
| 505 |
def _UPEVP(self): |
| 506 |
if self.KRV > 0: |
| 507 |
self._VSP1 = 0.0 |
| 508 |
else: |
| 509 |
if self._ZRE4VP > 63600: |
| 510 |
self._ZRE4VP = 63600 |
| 511 |
self._VSP1 = FixedPointFloor(0.32 * self._ZRE4VP) |
| 512 |
self._VSP1 = FixedPointFloor(self._VSP1 * 0.0995) |
| 513 |
self._VSP2 = FixedPointFloor(0.11 * self._ZRE4VP) |
| 514 |
self._VHB = 1500 * self._KZTAB |
| 515 |
if self._VSP2 > self._VHB: |
| 516 |
self._VSP2 = self._VHB |
| 517 |
self._VSPN = ceil(self._VSP1 + self._VSP2) |
| 518 |
self._MVSP() |
| 519 |
if self._VSPN > self._VSP: |
| 520 |
self._VSP = self._VSPN |
| 521 |
|
| 522 |
def _MVSP(self): |
| 523 |
self._VSPO = self._ZRE4VP * 0.2 |
| 524 |
self._VSPVOR = 3068 * self._KZTAB |
| 525 |
self._VSPMAX1 = 1334 * self._KZTAB |
| 526 |
self._VSPMAX2 = 667 * self._KZTAB |
| 527 |
self._VSPKURZ = 1134 * self._KZTAB |
| 528 |
if self.KRV == 1: |
| 529 |
if self._VSPO > self._VSPKURZ: |
| 530 |
self._VSP = self._VSPKURZ |
| 531 |
else: |
| 532 |
self._VSP = floor(self._VSPO) |
| 533 |
else: |
| 534 |
self._UMVSP() |
| 535 |
|
| 536 |
def _UMVSP(self): |
| 537 |
self._VSPVOR -= self._ZRE4VP * 0.16 |
| 538 |
if self._VSPVOR < 0: |
| 539 |
self._VSPVOR = 0.0 |
| 540 |
if self._VSPO > self._VSPVOR: |
| 541 |
self._VSP = self._VSPVOR |
| 542 |
self._VSPREST = self._VSPO - self._VSPVOR |
| 543 |
if self._VSPREST > self._VSPMAX1: |
| 544 |
self._VSP += self._VSPMAX1 |
| 545 |
self._VSPREST = FixedPointCeil((self._VSPREST - self._VSPMAX1) / 2.0) |
| 546 |
if self._VSPREST > self._VSPMAX2: |
| 547 |
self._VSP = floor(self._VSP + self._VSPMAX2) |
| 548 |
else: |
| 549 |
self._VSP = floor(self._VSP + self._VSPREST) |
| 550 |
else: |
| 551 |
self._VSP = floor(self._VSP + self._VSPREST) |
| 552 |
else: |
| 553 |
self._VSP = floor(self._VSPO) |
| 554 |
|
| 555 |
def _MST5_6(self): |
| 556 |
self._ZZX = self._X |
| 557 |
if self._ZZX > 25812: |
| 558 |
self._ZX = 25812 |
| 559 |
self._UP5_6() |
| 560 |
if self._ZZX > 200000: |
| 561 |
self._ST += (200000 - 25812) * 0.42 |
| 562 |
self._ST = floor(self._ST + (self._ZZX - 200000) * 0.45) |
| 563 |
else: |
| 564 |
self._ST = floor(self._ST + (self._ZZX - 25812) * 0.42) |
| 565 |
else: |
| 566 |
self._ZX = self._ZZX |
| 567 |
self._UP5_6() |
| 568 |
if self._ZZX > 9144: |
| 569 |
self._VERGL = self._ST |
| 570 |
self._ZX = 9144 |
| 571 |
self._UP5_6() |
| 572 |
self._HOCH = floor(self._ST + (self._ZZX - 9144) * 0.42) |
| 573 |
if self._HOCH < self._VERGL: |
| 574 |
self._ST = self._HOCH |
| 575 |
else: |
| 576 |
self._ST = self._VERGL |
| 577 |
|
| 578 |
def _UP5_6(self): |
| 579 |
self._X = self._ZX * 1.25 |
| 580 |
self._UPTAB07() |
| 581 |
self._ST1 = self._ST |
| 582 |
self._X = self._ZX * 0.75 |
| 583 |
self._UPTAB07() |
| 584 |
self._ST2 = self._ST |
| 585 |
self._DIFF = (self._ST1 - self._ST2) * 2 |
| 586 |
self._MIST = floor(self._ZX * 0.15) |
| 587 |
if self._MIST > self._DIFF: |
| 588 |
self._ST = self._MIST |
| 589 |
else: |
| 590 |
self._ST = self._DIFF |
| 591 |
|
| 592 |
def _MSOLZ(self): |
| 593 |
self._SOLZFREI = 972 * self._KZTAB |
| 594 |
if self._JBMG > self._SOLZFREI: |
| 595 |
self._SOLZJ = FixedPointFloor(self._JBMG * 5.5 / 100.0) |
| 596 |
self._SOLZMIN = (self._JBMG - self._SOLZFREI) * 20 / 100.0 |
| 597 |
if self._SOLZMIN < self._SOLZJ: |
| 598 |
self._SOLZJ = self._SOLZMIN |
| 599 |
self._JW = self._SOLZJ * 100 |
| 600 |
self._UPANTEIL() |
| 601 |
self.SOLZLZZ = self._ANTEIL1 |
| 602 |
else: |
| 603 |
self.SOLZLZZ = 0 |
| 604 |
if self.R > 0: |
| 605 |
self._JW = self._JBMG * 100 |
| 606 |
self._UPANTEIL() |
| 607 |
self.BK = self._ANTEIL1 |
| 608 |
else: |
| 609 |
self.BK = 0 |
| 610 |
|
| 611 |
def _UPANTEIL(self): |
| 612 |
if self.LZZ == 1: |
| 613 |
self._ANTEIL1 = self._JW |
| 614 |
self._ANTEIL2 = self._JW |
| 615 |
elif self.LZZ == 2: |
| 616 |
self._ANTEIL1 = floor(self._JW / 12.0) |
| 617 |
self._ANTEIL2 = ceil(self._JW / 12.0) |
| 618 |
elif self.LZZ == 3: |
| 619 |
self._ANTEIL1 = floor(self._JW * 7 / 360.0) |
| 620 |
self._ANTEIL2 = ceil(self._JW * 7 / 360.0) |
| 621 |
else: |
| 622 |
self._ANTEIL1 = floor(self._JW / 360.0) |
| 623 |
self._ANTEIL2 = ceil(self._JW / 360.0) |
| 624 |
|
| 625 |
def _UPTAB07(self): |
| 626 |
if self._X < 7665: |
| 627 |
self._ST = 0 |
| 628 |
elif self._X < 12740: |
| 629 |
self._Y = (self._X - 7664) / 10000.0 |
| 630 |
self._RW = self._Y * 883.74 |
| 631 |
self._RW += 1500 |
| 632 |
self._ST = floor(self._RW * self._Y) |
| 633 |
elif self._X < 52152: |
| 634 |
self._Y = (self._X - 12739) / 10000.0 |
| 635 |
self._RW = self._Y * 228.74 |
| 636 |
self._RW += 2397 |
| 637 |
self._RW *= self._Y |
| 638 |
self._ST = floor(self._RW + 989) |
| 639 |
elif self._X < 250001: |
| 640 |
self._ST = floor(self._X * 0.42 - 7914) |
| 641 |
else: |
| 642 |
self._ST = floor(self._X * 0.45 - 15414) |
| 643 |
self._ST *= self._KZTAB |
| 644 |
|
| 645 |
def _MSONST(self): |
| 646 |
# ------------------------------ |
| 647 |
# Nicht im offiziellen Programm- |
| 648 |
# ablaufplan: Attribute sichern |
| 649 |
old_lzz = self.LZZ |
| 650 |
# ------------------------------ |
| 651 |
self.LZZ = 1 |
| 652 |
if self.ZMVB == 0: |
| 653 |
self.ZMVB = 12 |
| 654 |
if self.SONSTB == 0: |
| 655 |
self._LSTSO = 0 |
| 656 |
self.STS = 0 |
| 657 |
self.SOLZS = 0 |
| 658 |
self.BKS = 0 |
| 659 |
else: |
| 660 |
self._MOSONST() |
| 661 |
self._ZRE4J = (self.JRE4 + self.SONSTB) / 100 |
| 662 |
self._ZVBEZJ = (self.JVBEZ + self.VBS) / 100 |
| 663 |
self._MRE4SONST() |
| 664 |
self._MLSTJAHR() |
| 665 |
self._LSTSO = self._ST * 100 |
| 666 |
self.STS = self._LSTSO - self._LSTOSO |
| 667 |
if self.STS < 0: |
| 668 |
self.STS = 0 |
| 669 |
self.SOLZS = floor(self.STS * 5.5 / 100) |
| 670 |
if self.R > 0: |
| 671 |
self.BKS = self.STS |
| 672 |
else: |
| 673 |
self.BKS = 0 |
| 674 |
# ------------------------------ |
| 675 |
# Nicht im offiziellen Programm- |
| 676 |
# ablaufplan: Attribute |
| 677 |
# wiederherstellen |
| 678 |
self.LZZ = old_lzz |
| 679 |
# ------------------------------ |
| 680 |
|
| 681 |
def _MVMT(self): |
| 682 |
if self.VKAPA < 0: |
| 683 |
self.VKAPA = 0 |
| 684 |
if (self.VMT + self.VKAPA) > 0: |
| 685 |
if self._LSTOSO == 0: |
| 686 |
self._MOSONST() |
| 687 |
self._LSTOSO = self._LST1 |
| 688 |
else: |
| 689 |
self._LSTSO = self._LST1 |
| 690 |
self._ZRE4OSO = self._ZRE4 |
| 691 |
self._ZTABFBOSO = self._ZTABFB |
| 692 |
self._FVBZOSO = self._FVBZ |
| 693 |
self._ZRE4J = (self._ZRE4 + self.SONSTB + self.VBS + self.VKAPA) / 100 |
| 694 |
self._MRE4SONST() |
| 695 |
self._MLSTJAHR() |
| 696 |
self._LST3 = self._ST * 100 |
| 697 |
self._ZTABFB = self._ZTABFB - self._FVBZ + self._FVBZOSO |
| 698 |
self._KENNVMT = 1 |
| 699 |
if (self.RE4 + self.SONSTB - self.JFREIB + self.JHINZU) < 0: |
| 700 |
self._KENNVMT = 2 |
| 701 |
self._MLSTJAHR() |
| 702 |
self._LST2 = self._ST * 100 |
| 703 |
self.STV = self._LST2 * 5 |
| 704 |
else: |
| 705 |
self._ZRE4VMT = (self.VMT / 100 + self.VKAPA / 100 |
| 706 |
- self._ZTABFB + self._ZTABFBOSO) / 5 |
| 707 |
self._MLSTJAHR() |
| 708 |
self._LST2 = self._ST * 100 |
| 709 |
self.STV = (self._LST2 - self._LST1) * 5 |
| 710 |
self._LST3 -= self._LST1 |
| 711 |
if self._LST3 < self.STV: |
| 712 |
self.STV = self._LST3 |
| 713 |
if self.STV < 0: |
| 714 |
self.STV = 0 |
| 715 |
self.SOLZV = floor(self.STV * 5.5 / 100) |
| 716 |
if self.R > 0: |
| 717 |
self.BKV = self.STV |
| 718 |
else: |
| 719 |
self.BKV = 0 |
| 720 |
else: |
| 721 |
self.STV = 0 |
| 722 |
self.SOLZV = 0 |
| 723 |
self.BKV = 0 |
| 724 |
|
| 725 |
def _MOSONST(self): |
| 726 |
self._ZRE4J = self.JRE4 / 100 |
| 727 |
self._ZVBEZJ = self.JVBEZ / 100 |
| 728 |
self._JLFREIB = self.JFREIB / 100 |
| 729 |
self._JLHINZU = self.JHINZU / 100 |
| 730 |
self._MRE4() |
| 731 |
self._MRE4ABZ() |
| 732 |
self._MZTABFB() |
| 733 |
self._MLSTJAHR() |
| 734 |
self._LSTOSO = self._ST * 100 |
| 735 |
|
| 736 |
def _MRE4SONST(self): |
| 737 |
self._MRE4() |
| 738 |
self._FVBSO = self._FVB |
| 739 |
self._MRE4ABZ() |
| 740 |
self._FVBZSO = self._FVBZ |
| 741 |
self._MZTABFB() |
| 742 |
|
| 743 |
# Methoden zum geprüften setzen der Wert |
| 744 |
# FIX ME: Prüfung _sehr_ unvollständig |
| 745 |
|
| 746 |
def Set_AJAHR(self, value): |
| 747 |
assert type(value) == type(0), "must be integer" |
| 748 |
assert value >= 1900, "must be greater than 1900" |
| 749 |
self.AJAHR = value |
| 750 |
|
| 751 |
def Set_ALTER1(self, value): |
| 752 |
assert value in (0,1), "must be 0 or 1" |
| 753 |
self.ALTER1 = value |
| 754 |
|
| 755 |
def Set_JFREIB(self, value): |
| 756 |
self.JFREIB = value |
| 757 |
|
| 758 |
def Set_JHINZU(self, value): |
| 759 |
self.JHINZU = value |
| 760 |
|
| 761 |
def Set_JRE4(self, value): |
| 762 |
self.JRE4 = value |
| 763 |
|
| 764 |
def Set_JVBEZ(self, value): |
| 765 |
self.JVBEZ = value |
| 766 |
|
| 767 |
def Set_KRV(self, value): |
| 768 |
assert value in (0,1,2), "must be 0, 1 or 2" |
| 769 |
self.KRV = value |
| 770 |
|
| 771 |
def Set_LZZ(self, value): |
| 772 |
assert value in (1,2,3,4), \ |
| 773 |
"must be in range 1-4 (JAHR, MONAT, WOCHE, TAG)" |
| 774 |
self.LZZ = value |
| 775 |
|
| 776 |
def Set_LZZFREIB(self, value): |
| 777 |
self.LZZFREIB = value |
| 778 |
|
| 779 |
def Set_LZZHINZU(self, value): |
| 780 |
self.LZZHINZU = value |
| 781 |
|
| 782 |
def Set_R(self, value): |
| 783 |
assert value >= 0.0 and value <= 100.0, \ |
| 784 |
"must be in range 0.0-100.0 (Percent)" |
| 785 |
self.R = value |
| 786 |
|
| 787 |
def Set_RE4(self, value): |
| 788 |
assert value >= 0, "must not be negative" |
| 789 |
self.RE4 = value |
| 790 |
|
| 791 |
def Set_SONSTB(self, value): |
| 792 |
self.SONSTB = value |
| 793 |
|
| 794 |
def Set_STERBE(self, value): |
| 795 |
self.STERBE = value |
| 796 |
|
| 797 |
def Set_STKL(self, value): |
| 798 |
assert value in (1,2,3,4,5,6), \ |
| 799 |
"must be in range 1-6 (I II III IV V VI)" |
| 800 |
self.STKL = value |
| 801 |
|
| 802 |
def Set_VBEZ(self, value): |
| 803 |
self.VBEZ = value |
| 804 |
|
| 805 |
def Set_VBEZM(self, value): |
| 806 |
self.VBEZM = value |
| 807 |
|
| 808 |
def Set_VBEZS(self, value): |
| 809 |
self.VBEZS = value |
| 810 |
|
| 811 |
def Set_VBS(self, value): |
| 812 |
self.VBS = value |
| 813 |
|
| 814 |
def Set_VJAHR(self, value): |
| 815 |
self.VJAHR = value |
| 816 |
|
| 817 |
def Set_VKAPA(self, value): |
| 818 |
self.VKAPA = value |
| 819 |
|
| 820 |
def Set_VMT(self, value): |
| 821 |
self.VMT = value |
| 822 |
|
| 823 |
def Set_ZKF(self, value): |
| 824 |
assert float(value) == float("%.1f" % value) and \ |
| 825 |
value >= 0, \ |
| 826 |
"must be positive, and must not have more than one decimal digit" |
| 827 |
self.ZKF = value |
| 828 |
|
| 829 |
def Set_ZMVB(self, value): |
| 830 |
self.ZMVB = value |
| 831 |
|
| 832 |
# -------------------------------------------------------------------- |
| 833 |
# Eine etwas schönere API |
| 834 |
# |
| 835 |
# FIX ME: Diese API berücksichtigt nicht alle Möglichen Parameter und |
| 836 |
# Berechnungen, es fehlen insbesondere die Berechnungen zu Mehrjährigen |
| 837 |
# Bezügen und Sonstigen Leistungen. |
| 838 |
|
| 839 |
class LStRechner2008(LST): |
| 840 |
def __init__(self): |
| 841 |
LST.__init__(self) |
| 842 |
|
| 843 |
def SetGeb(self, geb): |
| 844 |
"""Setzt das Geburtsjahr""" |
| 845 |
self.Set_AJAHR(geb + 65) |
| 846 |
if self.AJAHR <= 2008: |
| 847 |
self.Set_ALTER1(1) |
| 848 |
else: |
| 849 |
self.Set_ALTER1(0) |
| 850 |
|
| 851 |
def SetLohn(self, lohn): |
| 852 |
"""Setzt Lohn in Euro.Cent""" |
| 853 |
self.Set_RE4(round (lohn * 100.0)) |
| 854 |
|
| 855 |
def GetLohn(self): |
| 856 |
"""Liefert Lohn in Euro.Cent""" |
| 857 |
return self.RE4 / 100.0 |
| 858 |
|
| 859 |
def GetLohnGesamt(self): |
| 860 |
"""Liefert Summe Arbeitslohn und sonstige Bezüge.""" |
| 861 |
return (self.RE4 + self.SONSTB) / 100.0 |
| 862 |
|
| 863 |
def SetSonstigeBezuege(self, sonstbez): |
| 864 |
"""Setzt Sonstige Bezüge in Euro.Cent""" |
| 865 |
self.Set_SONSTB(round(sonstbez * 100.0)) |
| 866 |
|
| 867 |
def GetSonstigeBezuege(self): |
| 868 |
"""Setzt Sonstige Bezüge in Euro.Cent""" |
| 869 |
return self.SONSTB / 100.0 |
| 870 |
|
| 871 |
def SetZeitraum(self, lzz): |
| 872 |
"""Setzt Berechnungszeitraum (JAHR, MONAT, WOCHE, TAG)""" |
| 873 |
self.Set_LZZ(lzz) |
| 874 |
|
| 875 |
def GetZeitraum(self): |
| 876 |
"""Liefert Berechnungszeitraum (JAHR, MONAT, WOCHE, TAG)""" |
| 877 |
return self.LZZ |
| 878 |
|
| 879 |
def SetSteuerklasse(self, stkl): |
| 880 |
"""Setzt Steuerklasse (I, II, III, IV, V, VI)""" |
| 881 |
self.Set_STKL(stkl) |
| 882 |
|
| 883 |
def GetSteuerklasse(self): |
| 884 |
"""Liefert Steuerklasse (I, II, III, IV, V, VI)""" |
| 885 |
return self.STKL |
| 886 |
|
| 887 |
def SetKirchensteuerProzent(self, prozent): |
| 888 |
"""Setzt Kirchensteuer in Prozent, |
| 889 |
0 wenn keine Kirchensteuer zu zahlen ist.""" |
| 890 |
self.Set_R(prozent) |
| 891 |
|
| 892 |
def GetKirchensteuerProzent(self): |
| 893 |
"""Liefert Kirchensteuer in Prozent |
| 894 |
oder 0 wenn keine Kirchensteuer zu zahlen ist.""" |
| 895 |
return self.R |
| 896 |
|
| 897 |
def SetKinderfreibetrag(self, kfb): |
| 898 |
"""Setzt Kinderfreibetrag lt. Lohnsteuerkarte""" |
| 899 |
self.Set_ZKF(kfb) |
| 900 |
|
| 901 |
def GetKinderfreibetrag(self): |
| 902 |
"""Liefert Kinderfreibetrag lt. Lohnsteuerkarte""" |
| 903 |
return self.ZFK |
| 904 |
|
| 905 |
def GetLohnsteuer(self): |
| 906 |
"""Liefert Lohnsteuer für Lohnzahlungszeitraum in Euro.Cent""" |
| 907 |
return round(self.LSTLZZ / 100, 2) |
| 908 |
|
| 909 |
def GetLohnsteuerGesamt(self): |
| 910 |
"""Gesamte Lohnsteuer auf Basis des Zahlungszeitraumes in Euro.Cent""" |
| 911 |
return round((self.LSTLZZ + self.STS + self.STV) / 100, 2) |
| 912 |
|
| 913 |
def GetSoli(self): |
| 914 |
"""Liefert Solidaritätszuschlag für Lohnzahlungszeitraum in Euro.Cent""" |
| 915 |
return FixedPointFloor(self.SOLZLZZ / 100, 2) |
| 916 |
|
| 917 |
def GetSoliGesamt(self): |
| 918 |
"""Gesamten Solidaritätszuschlag auf Basis des ZZ in Euro.Cent""" |
| 919 |
return FixedPointFloor((self.SOLZLZZ + self.SOLZS + self.SOLZV)/ 100, 2) |
| 920 |
|
| 921 |
def GetKirchensteuer(self): |
| 922 |
"""Liefert Kirchensteuer für Lohnzahlungszeitraum in Euro.Cent""" |
| 923 |
return FixedPointFloor(self.BK * self.R / 10000, 2) |
| 924 |
|
| 925 |
def GetKirchensteuerGesamt(self): |
| 926 |
"""Gesamte Kirchensteuer auf Basis des ZZ in Euro.Cent""" |
| 927 |
return FixedPointFloor((self.BK + self.BKS + self.BKV) \ |
| 928 |
* self.R / 10000, 2) |
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