中国社保与薪税计算器 (China Shebao & Payroll Tax MCP)

{
  "type": "object",
  "required": [
    "mode",
    "amount"
  ],
  "properties": {
    "mode": {
      "enum": [
        "salary_monthly",
        "labor_service",
        "annual_settlement"
      ],
      "type": "string",
      "description": "计税模式：salary_monthly（工资薪金按月累计预扣）、labor_service（劳务报酬所得预扣）、annual_settlement（年度综合所得汇算清缴）。"
    },
    "month": {
      "type": "integer",
      "description": "计税月份（用于 salary_monthly 累计预扣，1-12，默认 1）。"
    },
    "amount": {
      "type": "number",
      "description": "计税基准金额：在 salary_monthly 下为税前月薪；在 labor_service 下为税前劳务报酬；在 annual_settlement 下为综合所得中的全年工资薪金（元，若全年无工资仅有劳务报酬可填 0）。"
    },
    "prepaidTax": {
      "type": "number",
      "description": "全年已预扣预缴税额（用于 annual_settlement 算应补或应退）。"
    },
    "socialFund": {
      "type": "number",
      "description": "每月个人五险一金扣除额（单位元）。在年度汇算中若未指定 annualSocialFund，将自动按 12 个月折算。"
    },
    "annualLabor": {
      "type": "number",
      "description": "年度汇算劳务报酬税前收入额（用于 annual_settlement，按 80% 计入综合所得）。"
    },
    "annualRoyalty": {
      "type": "number",
      "description": "年度汇算特许权使用费税前收入额（用于 annual_settlement，按 80% 计入综合所得）。"
    },
    "otherDeduction": {
      "type": "number",
      "description": "每月其他合法免税扣除额（单位元）。在年度汇算中若未指定 annualOtherDeduction，将自动按 12 个月折算。"
    },
    "annualAuthorship": {
      "type": "number",
      "description": "年度汇算稿酬所得税前收入额（用于 annual_settlement，按 56% 计入综合所得）。"
    },
    "annualSocialFund": {
      "type": "number",
      "description": "全年个人五险一金扣除总额（用于 annual_settlement，若提供则优先于月度 socialFund）。"
    },
    "specialDeduction": {
      "type": "number",
      "description": "每月专项附加扣除额（单位元）。在年度汇算中若未指定 annualSpecialDeduction，将自动按 12 个月折算。"
    },
    "annualOtherDeduction": {
      "type": "number",
      "description": "全年其他合法扣除总额（用于 annual_settlement，若提供则优先于月度 otherDeduction）。"
    },
    "annualSpecialDeduction": {
      "type": "number",
      "description": "全年专项附加扣除总额（用于 annual_settlement，若提供则优先于月度 specialDeduction）。"
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "salary",
    "city"
  ],
  "properties": {
    "city": {
      "type": "string",
      "description": "城市名称、城市简称或拼音（如\"北京\"、\"上海\"、\"深圳\"、\"广州\"、\"hangzhou\"）。"
    },
    "month": {
      "type": "integer",
      "description": "当前测算月份（1-12，用于累计预扣个税计算，默认第 1 个月）。"
    },
    "salary": {
      "type": "number",
      "description": "税前月薪（元，人民币）。"
    },
    "fundBase": {
      "type": "number",
      "description": "自定义公积金缴费基数（元，默认按实际工资并自动适用该市上下限）。"
    },
    "fundRate": {
      "type": "number",
      "description": "公积金缴存比例百分比（如 5、7、8、12，不填则采用该城市官方推荐比例）。"
    },
    "socialBase": {
      "type": "number",
      "description": "自定义社保缴费基数（元，默认按实际工资并自动适用该市上下限）。"
    },
    "specialDeductions": {
      "type": "object",
      "properties": {
        "infantCare": {
          "type": "integer",
          "description": "3岁以下婴幼儿照护人数（每孩2000元/月）"
        },
        "housingType": {
          "enum": [
            "none",
            "rent",
            "mortgage"
          ],
          "type": "string",
          "description": "住房扣除类型（rent租房，mortgage首套房贷）"
        },
        "rentMonthly": {
          "type": "number",
          "description": "住房租金扣除额（直辖市/省会等一般1500元/月）"
        },
        "manualMonthly": {
          "type": "number",
          "description": "其他每月专项附加扣除直接输入金额"
        },
        "childEducation": {
          "type": "integer",
          "description": "子女教育人数（每孩2000元/月）"
        },
        "elderlySupport": {
          "type": "number",
          "description": "赡养老人扣除额（独生子女最高3000元/月）"
        },
        "continuingEducation": {
          "type": "number",
          "description": "学历继续教育（每月400元）"
        }
      },
      "description": "专项附加扣除明细（按月）。"
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "annualSalary",
    "bonus"
  ],
  "properties": {
    "bonus": {
      "type": "number",
      "description": "年终奖金额（元）。"
    },
    "annualSalary": {
      "type": "number",
      "description": "全年除年终奖外的基本工资/累计综合收入（元）。"
    },
    "annualSocialFund": {
      "type": "number",
      "description": "全年个人五险一金扣除总额（元，默认 0）。"
    },
    "annualSpecialDeduction": {
      "type": "number",
      "description": "全年专项附加扣除总额（元，默认 0）。"
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "city"
  ],
  "properties": {
    "city": {
      "type": "string",
      "description": "城市名称（如\"北京\"、\"上海\"、\"深圳\"、\"杭州\"、\"成都\"）或拼音 slug（如\"beijing\"、\"shanghai\"、\"shenzhen\"）或 6 位行政区划码（如\"110001\"）。"
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "province"
  ],
  "properties": {
    "province": {
      "type": "string",
      "description": "省份名称（如\"北京\"、\"上海\"、\"广东省\"、\"浙江\"、\"sichuan\"等）或行政区划代码前两位（如\"11\"、\"31\"、\"44\"）。"
    }
  },
  "additionalProperties": false
}