302 lines
19 KiB
Java
302 lines
19 KiB
Java
package com.engine.salary.entity.taxdeclaration.bo;
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import cn.hutool.core.util.NumberUtil;
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import cn.hutool.core.util.StrUtil;
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import com.engine.salary.annotation.SalaryFormulaVar;
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import com.engine.salary.constant.SalaryDefaultTenantConstant;
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import com.engine.salary.entity.datacollection.AddUpSituation;
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import com.engine.salary.entity.salaryacct.po.SalaryAcctEmployeePO;
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import com.engine.salary.entity.salaryacct.po.SalaryAcctRecordPO;
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import com.engine.salary.entity.salaryacct.po.SalaryAcctResultPO;
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import com.engine.salary.entity.salarysob.po.SalarySobAddUpRulePO;
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import com.engine.salary.entity.salarysob.po.SalarySobTaxReportRulePO;
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import com.engine.salary.entity.taxdeclaration.po.TaxDeclarationPO;
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import com.engine.salary.entity.taxdeclaration.po.TaxDeclarationValuePO;
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import com.engine.salary.entity.taxdeclaration.po.TaxReportColumnPO;
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import com.engine.salary.enums.salaryitem.SalaryDataTypeEnum;
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import com.engine.salary.enums.salarysob.IncomeCategoryEnum;
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import com.engine.salary.enums.sicategory.DeleteTypeEnum;
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import com.engine.salary.enums.taxdeclaration.SourceEnum;
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import com.engine.salary.util.SalaryDateUtil;
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import com.engine.salary.util.SalaryEntityUtil;
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import com.engine.salary.util.db.IdGenerator;
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import com.google.common.collect.Lists;
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import com.google.common.collect.Maps;
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import org.apache.commons.lang3.StringUtils;
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import org.apache.commons.lang3.math.NumberUtils;
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import weaver.general.BaseBean;
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import java.lang.reflect.Field;
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import java.math.BigDecimal;
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import java.util.*;
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import java.util.stream.Collectors;
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/**
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* 通用：一般劳务报酬所得、全年一次性奖金
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* <p>Copyright: Copyright (c) 2023</p>
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* <p>Company: 泛微软件</p>
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*
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* @author qiantao
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* @version 1.0
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**/
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public class TaxDeclarationCommon implements TaxDeclarationStrategy {
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@Override
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public TaxDeclarationGenerateResult generate(TaxDeclareContext taxDeclareContext, Long employeeId) {
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// 获取联特绩效账套
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BaseBean baseBean = new BaseBean();
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String jxSobIdStr = baseBean.getPropValue("ltSalary", "tax_declare_jx_sob_ids");
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List<Long> jxSobIdList = new ArrayList<>();
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if (StringUtils.isNotBlank(jxSobIdStr)) {
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jxSobIdList = Arrays.stream(jxSobIdStr.split(",")).filter(id -> NumberUtils.isCreatable(id)).map(Long::valueOf).collect(Collectors.toList());
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}
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Date now = new Date();
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// 薪资核算结果按照薪资核算人员id聚合分类
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Map<Long, List<SalaryAcctResultPO>> salaryAcctResultValueMap = SalaryEntityUtil.group2Map(taxDeclareContext.getSalaryAcctResultValues(), SalaryAcctResultPO::getSalaryAcctEmpId);
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// 薪资核算人员按照人员id聚合分类
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Map<Long, List<SalaryAcctEmployeePO>> employeeIdKeyMap = SalaryEntityUtil.group2Map(taxDeclareContext.getSalaryAcctEmployees(), SalaryAcctEmployeePO::getEmployeeId);
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List<TaxDeclarationValuePO> taxDeclarationValues = Lists.newArrayListWithExpectedSize(employeeIdKeyMap.size());
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for (Map.Entry<Long, List<SalaryAcctEmployeePO>> employeeIdEntry : employeeIdKeyMap.entrySet()) {
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Map<String, String> valueMap = Maps.newHashMap();
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for (TaxReportColumnPO taxReportColumn : taxDeclareContext.getTaxReportColumns()) {
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String value = "";
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List<String> firstValueList = Lists.newArrayList(
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"taxFreeIncome",
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"endowmentInsurance",
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"medicalInsurance",
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"unemploymentInsurance",
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"housingProvidentFund",
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"addUpChildEducation",
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"addUpHousingLoanInterest",
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"addUpHousingRent",
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"addUpSupportElderly",
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"addUpContinuingEducation",
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"addUpInfantCare",
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"annuity",
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"commercialHealthInsurance",
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"taxDeferredEndowmentInsurance",
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"other",
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"allowedDonation",
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"taxDeduction",
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"description",
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"addUpAdvanceTax");
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List<String> lastValueList = Lists.newArrayList(
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"addUpIncome",
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"addUpTaxFreeIncome",
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"addUpSubtraction",
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"addUpSpecialDeduction",
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"addUpOtherDeduction",
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"addUpAllowedDonation",
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"addUpTaxableIncome",
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"taxRate",
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"quickDeductionFactor",
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"addUpTaxPayable",
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"addUpTaxDeduction"
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);
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List<String> mergeValueList = Lists.newArrayList(
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"income",
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"refundedOrSupplementedTax"
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);
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//取第一次值
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if (firstValueList.contains(taxReportColumn.getReportColumnDataIndex())) {
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SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
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for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
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SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
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SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
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if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) < 0) {
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lastSalaryAcctEmployee = salaryAcctEmployee;
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}
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}
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SalarySobTaxReportRulePO salarySobTaxReportRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
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.get(lastSalaryAcctEmployee.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
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List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
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if (salarySobTaxReportRule != null && salaryAcctResultValue != null) {
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value = salaryAcctResultValue.stream()
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.filter(result -> result.getSalaryItemId().equals(salarySobTaxReportRule.getSalaryItemId()))
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.findFirst()
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.orElse(new SalaryAcctResultPO())
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.getResultValue();
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}
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value = StrUtil.isNotBlank(value) ? value : Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue()) ? "0.00" : "";
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}
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//取多次累计值
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else if (mergeValueList.contains(taxReportColumn.getReportColumnDataIndex()) && Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue())) {
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List<SalaryAcctEmployeePO> employeePOS = employeeIdEntry.getValue();
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BigDecimal income = new BigDecimal("0.00");
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for (SalaryAcctEmployeePO salaryAcctEmployeePO : employeePOS) {
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// 跳过绩效账套
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if (jxSobIdList.contains(salaryAcctEmployeePO.getSalarySobId())) {
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continue;
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}
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SalarySobTaxReportRulePO incomeRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
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.get(salaryAcctEmployeePO.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
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List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(salaryAcctEmployeePO.getId());
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if (incomeRule != null && salaryAcctResultValue != null) {
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String incomeValue = salaryAcctResultValue.stream()
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.filter(result -> result.getSalaryItemId().equals(incomeRule.getSalaryItemId()))
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.findFirst()
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.orElse(new SalaryAcctResultPO())
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.getResultValue();
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if (StrUtil.isNotBlank(incomeValue) && NumberUtil.isNumber(incomeValue)) {
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income = income.add(new BigDecimal(incomeValue));
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}
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}
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}
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value = income.toPlainString();
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}
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//取最后一次值
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else {
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SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
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for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
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SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
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SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
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if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) > 0) {
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lastSalaryAcctEmployee = salaryAcctEmployee;
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}
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}
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SalarySobTaxReportRulePO salarySobTaxReportRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
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.get(lastSalaryAcctEmployee.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
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List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
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if (salarySobTaxReportRule != null && salaryAcctResultValue != null) {
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value = salaryAcctResultValue.stream()
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.filter(result -> result.getSalaryItemId().equals(salarySobTaxReportRule.getSalaryItemId()))
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.findFirst()
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.orElse(new SalaryAcctResultPO())
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.getResultValue();
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}
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value = StrUtil.isNotBlank(value) ? value : Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue()) ? "0.00" : "";
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}
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if (new String("income").equals(taxReportColumn.getReportColumnDataIndex()) && Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue())) {
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// 还需要取联特绩效本期收入
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List<SalaryAcctEmployeePO> employeePOS = employeeIdEntry.getValue();
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BigDecimal income = new BigDecimal("0.00");
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for (SalaryAcctEmployeePO salaryAcctEmployeePO : employeePOS) {
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SalarySobTaxReportRulePO incomeRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
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.get(salaryAcctEmployeePO.getSalarySobId() + "-ltjxincome" );
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List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(salaryAcctEmployeePO.getId());
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if (incomeRule != null && salaryAcctResultValue != null) {
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String incomeValue = salaryAcctResultValue.stream()
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.filter(result -> result.getSalaryItemId().equals(incomeRule.getSalaryItemId()))
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.findFirst()
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.orElse(new SalaryAcctResultPO())
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.getResultValue();
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if (StrUtil.isNotBlank(incomeValue) && NumberUtil.isNumber(incomeValue)) {
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income = income.add(new BigDecimal(incomeValue));
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}
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}
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}
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BigDecimal valueBigDecimal = NumberUtils.isCreatable(value) ? new BigDecimal(value) : new BigDecimal("0.00");
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value = valueBigDecimal.add(income).toPlainString();
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}
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valueMap.put(taxReportColumn.getReportColumnDataIndex(), value);
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}
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TaxDeclarationValuePO taxDeclarationValue = TaxDeclarationValuePO.builder()
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.id(IdGenerator.generate())
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.taxDeclareRecordId(taxDeclareContext.getTaxDeclaration().getTaxDeclareRecordId())
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.taxDeclarationId(taxDeclareContext.getTaxDeclaration().getId())
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.employeeType(employeeIdEntry.getValue().get(0).getEmployeeType())
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.employeeId(employeeIdEntry.getKey())
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.resultValue(valueMap)
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.tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
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.creator(employeeId)
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.deleteType(DeleteTypeEnum.NOT_DELETED.getValue())
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.createTime(now)
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.updateTime(now)
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.source(SourceEnum.ACCT.getValue())
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.build();
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taxDeclarationValues.add(taxDeclarationValue);
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}
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// 生成累计数据
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List<AddUpSituation> addUpSituations = generateAddUpSituation(taxDeclareContext, salaryAcctResultValueMap, employeeIdKeyMap);
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return new TaxDeclarationGenerateResult()
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.setTaxDeclarationValues(taxDeclarationValues)
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.setAddUpSituations(addUpSituations);
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}
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/**
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* 生成往期累计数据
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*
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* @param taxDeclareContext
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* @param salaryAcctResultValueMap
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* @param employeeIdKeyMap
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* @return
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*/
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private List<AddUpSituation> generateAddUpSituation(TaxDeclareContext taxDeclareContext,
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Map<Long, List<SalaryAcctResultPO>> salaryAcctResultValueMap,
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Map<Long, List<SalaryAcctEmployeePO>> employeeIdKeyMap) {
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List<AddUpSituation> addUpSituations = Lists.newArrayList();
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// 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
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TaxDeclarationPO taxDeclaration = taxDeclareContext.getTaxDeclaration();
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if (!Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.WAGES_AND_SALARIES.getValue())
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&& !Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.INCOME_FOR_INSURANCE_SALESMAN.getValue())
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&& !Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.INCOME_FOR_SECURITIES_BROKER.getValue())
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&& !Objects.equals(taxDeclaration.getIncomeCategory(), IncomeCategoryEnum.REMUNERATION_FOR_OTHER_CONTINUOUS_LABOR.getValue())) {
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return addUpSituations;
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}
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for (Map.Entry<Long, List<SalaryAcctEmployeePO>> employeeIdEntry : employeeIdKeyMap.entrySet()) {
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// 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
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SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
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for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
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SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
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SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
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if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) > 0) {
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lastSalaryAcctEmployee = salaryAcctEmployee;
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}
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}
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List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
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Map<String, String> valueMap = Maps.newHashMap();
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for (Field declaredField : AddUpSituation.class.getDeclaredFields()) {
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if (!declaredField.isAnnotationPresent(SalaryFormulaVar.class)) {
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continue;
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}
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SalarySobAddUpRulePO salarySobAddUpRule = taxDeclareContext.getSalarySobAddUpRuleMap()
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.get(lastSalaryAcctEmployee.getSalarySobId() + "-" + declaredField.getName());
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String value = BigDecimal.ZERO.toPlainString();
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if (Objects.nonNull(salarySobAddUpRule) && Objects.nonNull(salaryAcctResultValue)) {
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value = salaryAcctResultValue.stream()
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.filter(e -> e.getSalaryItemId().equals(salarySobAddUpRule.getSalaryItemId()))
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.findFirst()
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.orElse(new SalaryAcctResultPO())
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.getResultValue();
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}
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valueMap.put(declaredField.getName(), value);
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}
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AddUpSituation addUpSituation = AddUpSituation.builder()
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.id(IdGenerator.generate())
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.employeeId(lastSalaryAcctEmployee.getEmployeeId())
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// .employeeType(lastSalaryAcctEmployee.getEmployeeType())
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.taxAgentId(lastSalaryAcctEmployee.getTaxAgentId())
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.taxYearMonth(taxDeclaration.getTaxCycle())
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.year(SalaryDateUtil.date2Year(taxDeclaration.getTaxCycle()))
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.addUpIncome(valueMap.get("addUpIncome"))
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.addUpSocialSecurityTotal(valueMap.get("addUpSocialSecurityTotal"))
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.addUpAccumulationFundTotal(valueMap.get("addUpAccumulationFundTotal"))
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.addUpEnterpriseAndOther(valueMap.get("addUpEnterpriseAndOther"))
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.addUpSubtraction(valueMap.get("addUpSubtraction"))
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.addUpOtherDeduction(valueMap.get("addUpOtherDeduction"))
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.addUpTaxExemptIncome(valueMap.get("addUpTaxExemptIncome"))
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.addUpAllowedDonation(valueMap.get("addUpAllowedDonation"))
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.addUpTaxSavings(valueMap.get("addUpTaxSavings"))
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.addUpAdvanceTax(valueMap.get("addUpAdvanceTax"))
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.taxAdjustment(valueMap.get("taxAdjustment"))
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.addUpTaxableIncome(valueMap.get("addUpTaxableIncome"))
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// .modifier(taxDeclaration.getCreator())
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.creator(taxDeclaration.getCreator())
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.createTime(taxDeclaration.getCreateTime())
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.updateTime(taxDeclaration.getUpdateTime())
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.tenantKey(taxDeclaration.getTenantKey())
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.deleteType(taxDeclaration.getDeleteType())
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.build();
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addUpSituations.add(addUpSituation);
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}
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return addUpSituations;
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}
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}
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