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();
}
/// <summary>
/// часть, соответствующая страховым взносам сотрудников
/// </summary>
public static EmployeeInsuranceFee CalculateEmployeeFee(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;
return(new EmployeeInsuranceFee(pfr, ffoms, fss));
}
/// <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);
}
}
/// <summary>
/// часть, соответствующая НДС
/// </summary>
/// <param name="params"></param>
/// <returns></returns>
public static (RurMoney salesNds, RurMoney buyNds, RurMoney total) CalculateNds(
TaxParameters @params)
{
switch (@params)
{
case OsnTaxParameters op:
var ndsKoeff = op.NdsRate.Value / (1M + op.NdsRate.Value);
var salesNds = ndsKoeff * @params.CustomerTaxParameters.Income;
var buyNds = ndsKoeff * @params.CustomerTaxParameters.Expense;
return(salesNds, buyNds, salesNds - buyNds);
default:
throw new NotSupportedException();
}
}
/// <summary>
/// часть, соответствующая дополнительным страховым взносам
/// </summary>
/// <param name="ifnsContribRate"></param>
/// <param name="freeIncomeLimit"></param>
/// <param name="params"></param>
/// <returns></returns>
public static RurMoney CalculateAdditionalInsuranceFee(TaxParameters @params)
{
switch (@params.CompanyType)
{
case ECompanyType.IP:
return(Calculate());
default:
return(RurMoney.Zero);
}
RurMoney Calculate()
{
var bnd = @params.InsuranceFeeParams.AnnualFreeIncomeBoundary;
var contribDiff = @params.CustomerTaxParameters.Income - bnd;
var value =
contribDiff > RurMoney.Zero
? @params.InsuranceFeeParams.AdditionalContribRate.Value * contribDiff
: RurMoney.Zero;
return(value);
}
}
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);
}
