public TaxCalculationBase(
EmployeeInsuranceFee employeeFee,
RurMoney employeeNdfl,
RurMoney additionalFee,
RurMoney totalFee
)
{
if (employeeNdfl < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(employeeNdfl));
}
if (additionalFee < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(additionalFee));
}
if (totalFee < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(totalFee));
}
EmployeeFee = employeeFee;
EmployeeNdfl = employeeNdfl;
AdditionalFee = additionalFee;
TotalFee = totalFee;
}
public static OrgUsnDTaxAggregate Calculate(
TaxCalculationBase @base,
OrganizationUsnDTaxParameters @params)
{
var usnChargedTax = CalculateUsnDChargedTax(@params);
var feeDeduction =
@params.CustomerTaxParameters.Salary > RurMoney.Zero
? RurMoney.Min(0.5M * usnChargedTax, @base.TotalFee)
: @base.TotalFee;
var taxTotal = usnChargedTax - feeDeduction;
var(total, burgen) =
CalculateTotal(taxTotal + @base.EmployeeNdfl, @base.TotalFee, @params);
return(new OrgUsnDTaxAggregate(
usnChargedTax,
taxTotal,
@base.EmployeeFee,
feeDeduction,
@base.TotalFee,
@base.EmployeeNdfl,
total,
burgen
));
}
public static (RurMoney total, decimal burgen) CalculateTotal(RurMoney totalTax, RurMoney totalFee, TaxParameters @params)
{
var total = totalTax + totalFee;
var burgen = (total.Amount / @params.CustomerTaxParameters.Income.Amount) * 100m;
return(total, Math.Round(burgen * 100m) / 100m);
}
public static OrgUsnD_RTaxAggregate Calculate(
TaxCalculationBase @base,
OrganizationUsnD_RTaxParameters @params)
{
var totalExpenses = @base.EmployeeFee.Total
+ @base.EmployeeNdfl
+ @params.CustomerTaxParameters.Expense
+ @params.CustomerTaxParameters.Salary;
var chargedTax = CalculateUsnDRChargedTax(@params, totalExpenses);
var sts = RurMoney.Max(chargedTax, @params.MinTaxRate.Value * @params.CustomerTaxParameters.Income);
var(total, burgen) = CalculateTotal(sts + @base.EmployeeNdfl, @base.TotalFee, @params);
return(new OrgUsnD_RTaxAggregate(
totalExpenses,
sts,
@base.EmployeeFee,
@base.EmployeeNdfl,
@base.TotalFee,
total,
burgen
));
}
public static IndividualUsnD_RTaxAggregate Calculate(
TaxCalculationBase @base,
IndividualUsnD_RTaxParameters @params)
{
var totalExpenses = @params.SelfInsuranceFee.Total
+ @base.EmployeeFee.Total
+ @base.EmployeeNdfl
+ @params.CustomerTaxParameters.Expense
+ @params.CustomerTaxParameters.Salary;
var chargedTax = CalculateUsnDRChargedTax(@params, totalExpenses);
var taxTotal = RurMoney.Max(chargedTax, @params.MinTaxRate.Value * @params.CustomerTaxParameters.Income);
var(total, burgen) = CalculateTotal(taxTotal + @base.EmployeeNdfl, @base.TotalFee, @params);
return(new IndividualUsnD_RTaxAggregate(
totalExpenses,
taxTotal,
@params.SelfInsuranceFee,
@base.EmployeeFee,
@base.AdditionalFee,
@base.EmployeeNdfl,
@base.TotalFee,
total,
burgen
));
}
public static IndividualUsnDTaxAggregate Calculate(
TaxCalculationBase @base,
IndividualUsnDTaxParameters @params)
{
var chargedTax = CalculateUsnDChargedTax(@params);
var feeDeduction =
@params.CustomerTaxParameters.Salary > RurMoney.Zero
? RurMoney.Min(@base.TotalFee, 0.5M * chargedTax) // есть сотрудники
: @base.TotalFee;
var usnTotalTax = chargedTax - feeDeduction;
var(total, burgen) = CalculateTotal(usnTotalTax + @base.EmployeeNdfl, @base.TotalFee, @params);
return(new IndividualUsnDTaxAggregate(
chargedTax,
feeDeduction,
@base.TotalFee,
usnTotalTax,
@params.SelfInsuranceFee,
@base.EmployeeFee,
@base.AdditionalFee,
@base.EmployeeNdfl,
total,
burgen
));
}
public static RurMoney CalculateUsnDRChargedTax(TaxParameters @params, RurMoney expense)
{
if (@params is UsnTaxParameters idp && idp.UsnType == EUsnType.IncomeExpense)
{
return(idp.UsnRate.Value * (@params.CustomerTaxParameters.Income - expense));
}
throw new NotSupportedException();
}
protected IndividualUsnTaxAggregate(
RurMoney sts,
SelfInsuranceFee selfInsuranceFee,
RurMoney additionalFee,
RurMoney feeTotal,
EmployeeInsuranceFee employeeFee,
RurMoney employeeNdfl,
RurMoney total,
decimal burgen
) : base(selfInsuranceFee, additionalFee, feeTotal, employeeFee, employeeNdfl, total, burgen)
{
STS = sts;
}
protected TaxAggregate(
RurMoney insuranceContributionsTotal,
EmployeeInsuranceFee employeeFee,
RurMoney ndfl,
RurMoney total,
decimal taxBurden)
{
EmployeeFee = employeeFee;
EmployeeNdfl = ndfl;
InsuranceContributions = insuranceContributionsTotal;
Total = total;
TaxBurden = taxBurden;
}
public OrgUsnD_RTaxAggregate(
RurMoney taxExpenses,
RurMoney sts,
EmployeeInsuranceFee employeeFee,
RurMoney ndfl,
RurMoney feeTotal,
RurMoney total,
decimal burgen
) : base(feeTotal, employeeFee, ndfl, total, burgen)
{
TaxableExpenses = taxExpenses;
STS = sts;
}
protected IndividualTaxAggregate(
SelfInsuranceFee selfInsuranceFee,
RurMoney additionalFee,
RurMoney feeTotal,
EmployeeInsuranceFee employeeInsuranceFee,
RurMoney ndfl,
RurMoney total,
decimal taxBurden
) : base(feeTotal, employeeInsuranceFee, ndfl, total, taxBurden)
{
InsuranceOneself = selfInsuranceFee;
AdditionalInsuranceFee = additionalFee;
}
public OrgOsnTaxAggregate(
RurMoney profitTax,
RurMoney nds,
RurMoney feeTotal,
EmployeeInsuranceFee employeeFee,
RurMoney ndfl,
RurMoney total,
decimal burgen)
: base(feeTotal, employeeFee, ndfl, total, burgen)
{
ProfitTax = profitTax;
VAT = nds;
}
public IndividualUsnD_RTaxAggregate(
RurMoney taxExpenses,
RurMoney sts,
SelfInsuranceFee selfInsuranceFee,
EmployeeInsuranceFee employeeFee,
RurMoney additionalFee,
RurMoney employeeNdfl,
RurMoney feeTotal,
RurMoney total,
decimal burgen
) : base(sts, selfInsuranceFee, additionalFee, feeTotal, employeeFee, employeeNdfl, total, burgen)
{
TaxableExpenses = taxExpenses;
}
public SelfInsuranceFee(RurMoney pfr, RurMoney ffoms)
{
if (pfr < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(pfr));
}
if (ffoms < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(ffoms));
}
Pension = pfr;
Health = ffoms;
Total = pfr + ffoms;
}
public IndividualOsnTaxAggregate(
RurMoney pit,
RurMoney nds,
SelfInsuranceFee selfInsuranceFee,
RurMoney additionalFee,
RurMoney feeTotal,
EmployeeInsuranceFee employeeFee,
RurMoney employeeNdfl,
RurMoney total,
decimal burgen
) : base(selfInsuranceFee, additionalFee, feeTotal, employeeFee, employeeNdfl, total, burgen)
{
PIT = pit;
VAT = nds;
}
public OrgUsnDTaxAggregate(
RurMoney chargedTax,
RurMoney sts,
EmployeeInsuranceFee employeeFee,
RurMoney feeDeduction,
RurMoney feeTotal,
RurMoney ndfl,
RurMoney total,
decimal burgen
) : base(feeTotal, employeeFee, ndfl, total, burgen)
{
STS = sts;
AccruedSTS = chargedTax;
InsuranceContributionsDeduction = feeDeduction;
}
public IndividualUsnDTaxAggregate(
RurMoney accruedSTS,
RurMoney feeDeduction,
RurMoney feeTotal,
RurMoney sts,
SelfInsuranceFee selfInsuranceFee,
EmployeeInsuranceFee employeeFee,
RurMoney additionalFee,
RurMoney employeeNdfl,
RurMoney total,
decimal burgen
) : base(sts, selfInsuranceFee, additionalFee, feeTotal, employeeFee, employeeNdfl, total, burgen)
{
AccruedSTS = accruedSTS;
InsuranceContributionsDeduction = feeDeduction;
}
/// <summary>
/// часть, соответствующая НДФЛ сотрудников
/// </summary>
/// <param name="params"></param>
/// <returns></returns>
public static RurMoney CalculateEmployeeNdfl(TaxParameters @params)
{
var salaryRate = new Rate(1M / (1M - @params.NdflRate.Value));
var salary = salaryRate.Value * @params.CustomerTaxParameters.Salary;
var pfr = @params.InsuranceFeeParams.PfrRate.Value * salary;
var ffoms = @params.InsuranceFeeParams.FfomsRate.Value * salary;
var fss = @params.InsuranceFeeParams.FssRate.Value * salary;
var ndfl = RurMoney.Round(@params.NdflRate.Value * salary);
return(ndfl);
}
public static RurMoney CalculateTotalFee(
EmployeeInsuranceFee employeeFee,
RurMoney additionalFee,
SelfInsuranceFee selfFee,
TaxParameters @params)
{
var tmp = employeeFee.Total + additionalFee;
switch (@params.CompanyType)
{
case ECompanyType.IP:
return(tmp + selfFee.Total);
default:
return(tmp);
}
}
public InsuranceFeeParameters(
Rate pfrRate,
Rate ffomsRate,
Rate fssRate,
Rate additionalContribRate,
RurMoney annualFreeIncomeBoundary)
{
if (annualFreeIncomeBoundary < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(annualFreeIncomeBoundary));
}
PfrRate = pfrRate;
FfomsRate = ffomsRate;
FssRate = fssRate;
AdditionalContribRate = additionalContribRate;
AnnualFreeIncomeBoundary = annualFreeIncomeBoundary;
}
/// <param name="income">доход</param>
/// <param name="expense">расход</param>
/// <param name="salary">зарплата сотрудников</param>
public CustomerTaxParameters(RurMoney income, RurMoney expense, RurMoney salary)
{
if (income < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(income));
}
if (expense < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(expense));
}
if (salary < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(salary));
}
Income = income;
Expense = expense;
Salary = salary;
}
public EmployeeInsuranceFee(RurMoney pfr, RurMoney ffoms, RurMoney fss)
{
if (fss < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(pfr));
}
if (pfr < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(pfr));
}
if (ffoms < RurMoney.Zero)
{
throw new ArgumentOutOfRangeException(nameof(ffoms));
}
PFR = pfr;
FFOMS = ffoms;
FSS = fss;
Total = PFR + FFOMS + FSS;
}
public async Task ChooseOrgOsn_Then_CalculateWright()
{
// Assign
var calculator =
await _taxCalculatorFactory.CreateCalculator(
ECompanyType.OOO,
EAccountTaxationSystem.Osn);
// Act
var @params =
new CustomerTaxParameters(
new RurMoney(1000000m),
new RurMoney(100000m),
new RurMoney(30000m));
var actual = await calculator(@params);
// Assert
var feeTotal = new RurMoney(10344.83m);
var profitTax = new RurMoney(143576.81m);
var nds = new RurMoney(137288.13m);
var expected = new OrgOsnTaxAggregate(
profitTax,
nds,
feeTotal,
employeeFee: new EmployeeInsuranceFee(
new RurMoney(7586.21m),
new RurMoney(1758.62m),
new RurMoney(1000m)),
ndfl: new RurMoney(4483m),
total: new RurMoney(295692.77m),
burgen: 29.57m
);
Assert.AreEqual(expected, actual);
}
public static IndividualOsnTaxAggregate Calculate(
TaxCalculationBase @base,
IndividualOsnTaxParameters @params)
{
var(salesNds, buyNds, totalNds) = CalculateNds(@params);
var individualNdfl = CalculateIndividualNdfl();
var(total, burgen) =
CalculateTotal(individualNdfl + totalNds, @base.TotalFee, @params);
return(new IndividualOsnTaxAggregate(
individualNdfl,
totalNds,
@params.SelfInsuranceFee,
@base.AdditionalFee,
@base.TotalFee,
@base.EmployeeFee,
@base.EmployeeNdfl,
total,
burgen
));
RurMoney CalculateIndividualNdfl()
{
var expense = @params.CustomerTaxParameters.Expense - buyNds + @params.SelfInsuranceFee.Total;
var totalExpense = expense
+ @base.EmployeeFee.Total
+ @base.EmployeeNdfl
+ @params.CustomerTaxParameters.Salary;
var profit = @params.CustomerTaxParameters.Income - salesNds - totalExpense;
return(RurMoney.Round(@params.NdflRate.Value * profit));
}
}
public async Task ChooseOrgOsnWithoutEmployee_Then_CalculateWright()
{
// Assign
var calculator =
await _taxCalculatorFactory.CreateCalculator(
ECompanyType.OOO,
EAccountTaxationSystem.Osn);
// Act
var @params =
new CustomerTaxParameters(
new RurMoney(1000000m),
new RurMoney(100000m),
RurMoney.Zero);
var actual = await calculator(@params);
// Assert
var feeTotal = RurMoney.Zero;
var profitTax = new RurMoney(152542.37m);
var nds = new RurMoney(137288.13m);
var expected = new OrgOsnTaxAggregate(
profitTax,
nds,
feeTotal,
employeeFee: new EmployeeInsuranceFee(RurMoney.Zero, RurMoney.Zero, RurMoney.Zero),
ndfl: RurMoney.Zero,
total: new RurMoney(289830.5m),
burgen: 28.98m
);
Assert.AreEqual(expected, actual);
}
