修改所得稅起扣標準

Gemfile

@@ -33,6 +33,7 @@ gem 'pdf-toolkit'
 
 gem 'rack'
 gem 'nokogiri'
+gem 'net-http'
 
 group :development, :test do
   gem 'byebug', platforms: [:mri, :mingw, :x64_mingw]

Gemfile.lock

@@ -162,6 +162,8 @@ GEM
     mocha (2.0.4)
       ruby2_keywords (>= 0.0.5)
     msgpack (1.7.2)
+    net-http (0.4.1)
+      uri
     net-imap (0.4.4)
       date
       net-protocol
@@ -312,6 +314,7 @@ GEM
       execjs (>= 0.3.0, < 3)
     unicode-display_width (2.5.0)
     uniform_notifier (1.16.0)
+    uri (0.13.0)
     web-console (4.2.1)
       actionview (>= 6.0.0)
       activemodel (>= 6.0.0)
@@ -352,6 +355,7 @@ DEPENDENCIES
   kaminari
   listen (>= 3.0.5, < 3.2)
   mocha
+  net-http
   nokogiri
   pdf-toolkit
   pg

app/services/income_tax_service/exemption.rb

@@ -17,7 +17,11 @@ def call
     private
 
     def exemption_by_date
-      if date >= Date.new(2018, 1, 1)
+      if date >= Date.new(2024, 1, 1)
+        88500
+      elsif date >= Date.new(2022, 1, 1)
+        86000
+      elsif date >= Date.new(2018, 1, 1)
         84500
       elsif date >= Date.new(2017, 1, 1)
         73500

test/services/income_tax_service/exemption_test.rb

@@ -3,6 +3,14 @@
 
 module IncomeTaxService
   class ExemptionTest < ActiveSupport::TestCase
+    def test_after_2024
+      assert_equal 88500, IncomeTaxService::Exemption.call(2024, 1)
+    end
+
+    def test_after_2022
+      assert_equal 86000, IncomeTaxService::Exemption.call(2022, 1)
+    end
+
     def test_after_2018
       assert_equal 84500, IncomeTaxService::Exemption.call(2018, 1)
     end