weaver-hrm-salary/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationCommon.java

package com.engine.salary.entity.taxdeclaration.bo;

import com.engine.salary.annotation.SalaryFormulaVar;
import com.engine.salary.constant.SalaryDefaultTenantConstant;
import com.engine.salary.entity.datacollection.AddUpSituation;
import com.engine.salary.entity.salaryacct.po.SalaryAcctEmployeePO;
import com.engine.salary.entity.salaryacct.po.SalaryAcctRecordPO;
import com.engine.salary.entity.salaryacct.po.SalaryAcctResultPO;
import com.engine.salary.entity.salarysob.po.SalarySobAddUpRulePO;
import com.engine.salary.entity.salarysob.po.SalarySobTaxReportRulePO;
import com.engine.salary.entity.taxdeclaration.po.TaxDeclarationPO;
import com.engine.salary.entity.taxdeclaration.po.TaxDeclarationValuePO;
import com.engine.salary.entity.taxdeclaration.po.TaxReportColumnPO;
import com.engine.salary.enums.salaryitem.SalaryDataTypeEnum;
import com.engine.salary.enums.salarysob.IncomeCategoryEnum;
import com.engine.salary.enums.sicategory.DeleteTypeEnum;
import com.engine.salary.util.SalaryDateUtil;
import com.engine.salary.util.SalaryEntityUtil;
import com.google.common.collect.Lists;
import com.google.common.collect.Maps;
import dm.jdbc.util.IdGenerator;
import org.apache.commons.lang3.StringUtils;

import java.lang.reflect.Field;
import java.math.BigDecimal;
import java.util.Date;
import java.util.List;
import java.util.Map;
import java.util.Objects;

/**
 * 通用：一般劳务报酬所得、全年一次性奖金
 * <p>Copyright: Copyright (c) 2023</p>
 * <p>Company: 泛微软件</p>
 *
 * @author qiantao
 * @version 1.0
 **/
public class TaxDeclarationCommon implements TaxDeclarationStrategy {

    @Override
    public TaxDeclarationGenerateResult generate(TaxDeclareContext taxDeclareContext, Long employeeId) {
        Date now = new Date();
        // 薪资核算结果按照薪资核算人员id聚合分类
        Map<Long, List<SalaryAcctResultPO>> salaryAcctResultValueMap = SalaryEntityUtil.group2Map(
                taxDeclareContext.getSalaryAcctResultValues(), SalaryAcctResultPO::getSalaryAcctEmpId);
        // 薪资核算人员按照人员id聚合分类
        Map<Long, List<SalaryAcctEmployeePO>> employeeIdKeyMap = SalaryEntityUtil.group2Map(
                taxDeclareContext.getSalaryAcctEmployees(), SalaryAcctEmployeePO::getEmployeeId);

        List<TaxDeclarationValuePO> taxDeclarationValues = Lists.newArrayListWithExpectedSize(employeeIdKeyMap.size());
        for (Map.Entry<Long, List<SalaryAcctEmployeePO>> employeeIdEntry : employeeIdKeyMap.entrySet()) {
            // 取最后一次薪资核算记录的核算结果作为个税申报表的数据来源
            SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
            for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
                SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
                SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
                if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) > 0) {
                    lastSalaryAcctEmployee = salaryAcctEmployee;
                }
            }
            Map<String, String> valueMap = Maps.newHashMap();
            for (TaxReportColumnPO taxReportColumn : taxDeclareContext.getTaxReportColumns()) {
                SalarySobTaxReportRulePO salarySobTaxReportRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
                        .get(lastSalaryAcctEmployee.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
                List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
                String value = "";
                if (salarySobTaxReportRule != null && salaryAcctResultValue != null) {
                    value = salaryAcctResultValue.stream()
                            .filter(result -> result.getSalaryItemId().equals(salarySobTaxReportRule.getSalaryItemId()))
                            .findFirst()
                            .orElse(new SalaryAcctResultPO())
                            .getResultValue();
                }
                value = StringUtils.isNotBlank(value) ? value : Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue()) ? "0.00" : "";
                valueMap.put(taxReportColumn.getReportColumnDataIndex(), value);
            }
            TaxDeclarationValuePO taxDeclarationValue = TaxDeclarationValuePO.builder()
                    .id(IdGenerator.generate())
                    .taxDeclareRecordId(taxDeclareContext.getTaxDeclaration().getTaxDeclareRecordId())
                    .taxDeclarationId(taxDeclareContext.getTaxDeclaration().getId())
                    .employeeType(employeeIdEntry.getValue().get(0).getEmployeeType())
                    .employeeId(employeeIdEntry.getKey())
                    .resultValue(valueMap)
                    .tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
                    .creator(employeeId)
                    .deleteType(DeleteTypeEnum.NOT_DELETED.getValue())
                    .createTime(now)
                    .updateTime(now)
                    .build();
            taxDeclarationValues.add(taxDeclarationValue);
        }
        // 生成累计数据
        List<AddUpSituation> addUpSituations = generateAddUpSituation(taxDeclareContext, salaryAcctResultValueMap, employeeIdKeyMap);
        return new TaxDeclarationGenerateResult()
                .setTaxDeclarationValues(taxDeclarationValues)
                .setAddUpSituations(addUpSituations);
    }

    /**
     * 生成往期累计数据
     *
     * @param taxDeclareContext
     * @param salaryAcctResultValueMap
     * @param employeeIdKeyMap
     * @return
     */
    private List<AddUpSituation> generateAddUpSituation(TaxDeclareContext taxDeclareContext,
                                                        Map<Long, List<SalaryAcctResultPO>> salaryAcctResultValueMap,
                                                        Map<Long, List<SalaryAcctEmployeePO>> employeeIdKeyMap) {
        List<AddUpSituation> addUpSituations = Lists.newArrayList();
        // 只有「工资工资薪金」、「保险营销员佣金收入」、「证券经纪人佣金收入」、「其他连续劳务报酬所得」需要累计计税
        TaxDeclarationPO taxDeclaration = taxDeclareContext.getTaxDeclaration();
        if (!Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.WAGES_AND_SALARIES.getValue())
                && !Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.INCOME_FOR_INSURANCE_SALESMAN.getValue())
                && !Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.INCOME_FOR_SECURITIES_BROKER.getValue())
                && !Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.REMUNERATION_FOR_OTHER_CONTINUOUS_LABOR.getValue())) {
            return addUpSituations;
        }
        for (Map.Entry<Long, List<SalaryAcctEmployeePO>> employeeIdEntry : employeeIdKeyMap.entrySet()) {
            // 取最后一次薪资核算记录的核算结果作为个税申报表的数据来源
            SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
            for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
                SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
                SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
                if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) > 0) {
                    lastSalaryAcctEmployee = salaryAcctEmployee;
                }
            }
            List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
            Map<String, String> valueMap = Maps.newHashMap();
            for (Field declaredField : AddUpSituation.class.getDeclaredFields()) {
                if (!declaredField.isAnnotationPresent(SalaryFormulaVar.class)) {
                    continue;
                }
                SalarySobAddUpRulePO salarySobAddUpRule = taxDeclareContext.getSalarySobAddUpRuleMap()
                        .get(lastSalaryAcctEmployee.getSalarySobId() + "-" + declaredField.getName());
                String value = BigDecimal.ZERO.toPlainString();
                if (Objects.nonNull(salarySobAddUpRule) && Objects.nonNull(salaryAcctResultValue)) {
                    value = salaryAcctResultValue.stream()
                            .filter(e -> e.getSalaryItemId().equals(salarySobAddUpRule.getSalaryItemId()))
                            .findFirst()
                            .orElse(new SalaryAcctResultPO())
                            .getResultValue();
                }
                valueMap.put(declaredField.getName(), value);
            }
            AddUpSituation addUpSituation = AddUpSituation.builder()
                    .id(IdGenerator.generate())
                    .employeeId(lastSalaryAcctEmployee.getEmployeeId())
//                    .employeeType(lastSalaryAcctEmployee.getEmployeeType())
                    .taxAgentId(lastSalaryAcctEmployee.getTaxAgentId())
                    .taxYearMonth(taxDeclaration.getTaxCycle())
                    .year(SalaryDateUtil.date2Year(taxDeclaration.getTaxCycle()))
                    .addUpIncome(valueMap.get("addUpIncome"))
                    .addUpSocialSecurityTotal(valueMap.get("addUpSocialSecurityTotal"))
                    .addUpAccumulationFundTotal(valueMap.get("addUpAccumulationFundTotal"))
                    .addUpEnterpriseAndOther(valueMap.get("addUpEnterpriseAndOther"))
                    .addUpSubtraction(valueMap.get("addUpSubtraction"))
                    .addUpOtherDeduction(valueMap.get("addUpOtherDeduction"))
                    .addUpTaxExemptIncome(valueMap.get("addUpTaxExemptIncome"))
                    .addUpAllowedDonation(valueMap.get("addUpAllowedDonation"))
                    .addUpTaxSavings(valueMap.get("addUpTaxSavings"))
                    .addUpAdvanceTax(valueMap.get("addUpAdvanceTax"))
                    .taxAdjustment(valueMap.get("taxAdjustment"))
                    .addUpTaxableIncome(valueMap.get("addUpTaxableIncome"))
//                    .modifier(taxDeclaration.getCreator())
                    .creator(taxDeclaration.getCreator())
                    .createTime(taxDeclaration.getCreateTime())
                    .updateTime(taxDeclaration.getUpdateTime())
                    .tenantKey(taxDeclaration.getTenantKey())
                    .deleteType(taxDeclaration.getDeleteType())
                    .build();
            addUpSituations.add(addUpSituation);
        }
        return addUpSituations;
    }
}