官方题解 | #编写个人所得税计算程序#

首先根据题目要求，新建三个employee对象。因为题目预设代码已经给出Employee的有参构造方法，所以我们可以通过有参构造的方式新建employee对象，然后通过List集合的add方法，将employee对象放入集合中。 此处参考代码如下：

Employee employee1 = new Employee("小明",2500);
Employee employee2 = new Employee("小军",8000);
Employee employee3 = new Employee("小红",100000);
employees.add(employee1);
employees.add(employee2);
employees.add(employee3);

之后我们就可以通过遍历集合来对集合中元素进行操作，首先我们定义double类型的个人所得税变量以及应纳税额变量，使用if，if else语句，对每个工资等级进行划分并按照表格中给出的计算方法进行计算。因为逻辑在集合遍历中实现，所以在输出时应该首先获得当前集合中的employee对象，使用getName()方法得到当前对象的姓名属性，按照题目要求格式输出该对象的个人所得税，这部分逻辑的代码参考写法为：

for (int i = 0; i < employees.size(); i++) {
        double tax = 0.0;
        double taxIncome = employees.get(i).getSalary() - 3500;
        if (taxIncome <= 0) {
            tax = 0.0;
        } else if (taxIncome <= 1500) {
            tax = taxIncome * 0.03;
        } else if (taxIncome <= 4500) {
            tax = taxIncome * 0.10 - 105;
        } else if (taxIncome <= 9000) {
            tax = taxIncome * 0.20 - 555;
        } else if (taxIncome <= 35000) {
            tax = taxIncome * 0.25 - 1005;
        } else if (taxIncome <= 55000) {
            tax = taxIncome * 0.30 - 2755;
        } else if (taxIncome <= 80000) {
            tax = taxIncome * 0.35 - 5505;
        } else {
            tax = taxIncome * 0.45 - 13505;
        }
        System.out.println(employees.get(i).getName()+"应该缴纳的个人所得税是：" + tax);
    }

附上完整代码：

import java.util.*;

public class Main {
    public static void main(String[] args) {
        List<Employee> employees = new ArrayList<>();

        //write your code here......

Employee employee1 = new Employee("小明",2500);
Employee employee2 = new Employee("小军",8000);
Employee employee3 = new Employee("小红",100000);
employees.add(employee1);
employees.add(employee2);
employees.add(employee3);
        
        for (int i = 0; i < employees.size(); i++) {
        double tax = 0.0;
        double taxIncome = employees.get(i).getSalary() - 3500;
        if (taxIncome <= 0) {
            tax = 0.0;
        } else if (taxIncome <= 1500) {
            tax = taxIncome * 0.03;
        } else if (taxIncome <= 4500) {
            tax = taxIncome * 0.10 - 105;
        } else if (taxIncome <= 9000) {
            tax = taxIncome * 0.20 - 555;
        } else if (taxIncome <= 35000) {
            tax = taxIncome * 0.25 - 1005;
        } else if (taxIncome <= 55000) {
            tax = taxIncome * 0.30 - 2755;
        } else if (taxIncome <= 80000) {
            tax = taxIncome * 0.35 - 5505;
        } else {
            tax = taxIncome * 0.45 - 13505;
        }
        System.out.println(employees.get(i).getName()+"应该缴纳的个人所得税是：" + tax);
    }
    }
}
class Employee{
    private String name;
    private int salary;
    public Employee(String name, int salary) {
        this.name = name;
        this.salary = salary;
    }
    public String getName() {
        return name;
    }

    public int getSalary() {
        return salary;
    }
}