/*
* • pay period = per calendar month
* • gross income = annual salary / 12 months
* • income tax = based on the tax table provide below
* • net income = gross income - income tax
* • super = gross income x super rate
*/
// could be public, no difference, just we could test it,
// but how do we access the values?
// maybe return a hash
private int calculate()
{
//this is what we calculate:
// public uint grossIncome;
// public uint incomeTax;
// public uint netIncome;
// public uint super;
// pay period = per calendar month
// gross income = annual salary / 12 months
this.grossIncome = (uint)Math.Round(this.annualSalary / 12.00);
// income tax = based on the tax table provide below
//just the sample here:
// so the start tax
IncomeTaxRate incomeTaxRate = getIrdIncomeTaxRate(annualSalary);
// now we can calculate the band
// incomeTax = (3572 + (60050 - 37000) * 0.325) / 12;
decimal fixedTaxAmount = incomeTaxRate.fixedTaxAmount;
// lower taxable income is one dollar ore than the basis for calculation.
// lower is 18001 and the amount is salary-18000, it is why we have minus 1.
uint variableTaxAmount = annualSalary - (incomeTaxRate.lowerTaxableIncome - 1);
decimal variableTaxValue = variableTaxAmount * incomeTaxRate.taxPerDollar;
this.incomeTax = Math.Round((fixedTaxAmount + variableTaxValue) / 12);
//• net income = gross income - income tax
this.netIncome = grossIncome - (uint)incomeTax;
//super = gross income x super rate
// TODO: Have to manage integers divided by 100.
// 2/100 is 0, not 0.02
this.super = grossIncome * superRate / 100;
return(0);
}
// made it public so we can test it.
public IncomeTaxRate getIrdIncomeTaxRate(uint salary)
{
IncomeTaxRate incomeTaxRate = null;
incomeTaxRate = IncomeTaxRates.getInstance().getRateForIncome(salary);
return(incomeTaxRate);
}
public IncomeTax(decimal salary)
{
_salary = salary;
_percentDiscounte = 5;
_aliquota = new IncomeTaxRate(0, 2)
.NextRange(new IncomeTaxRate(7.5m, 4)
.NextRange(new IncomeTaxRate(15, 5)
.NextRange(new IncomeTaxRate(22.5m, 7)
.NextRange(new IncomeTaxRate(27.5m)))));
}
public void AliquotaErradaSemProxima()
{
//Arrange
var aliquota = new IncomeTaxRate(15, 5);
var salarioMinimo = 1000;
var rendaLiquida = 6000;
//Act
var valor = aliquota.GetIncomeTax(salarioMinimo, rendaLiquida);
//Assert
valor.Should().Be(0);
}
public void AliquotaMaxima()
{
//Arrange
var aliquota = new IncomeTaxRate(27.5m);
var salarioMinimo = 1000;
var rendaLiquida = 40000;
//Act
var valor = aliquota.GetIncomeTax(salarioMinimo, rendaLiquida);
var valorEsperado = ((rendaLiquida * 27.5m) / 100);
//Assert
valor.Should().Be(valorEsperado);
}
public void AliquotaCorretaComProxima()
{
//Arrange
var aliquota = new IncomeTaxRate(15, 5)
.NextRange(new IncomeTaxRate(22.5m, 7));
var salarioMinimo = 1000;
var rendaLiquida = 4000;
//Act
var valor = aliquota.GetIncomeTax(salarioMinimo, rendaLiquida);
var valorEsperado = ((rendaLiquida * 15) / 100);
//Assert
valor.Should().Be(valorEsperado);
}
