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Reimplement tax module as plugin

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RunasSudo 2023-01-04 18:03:08 +11:00
parent ebb70896a2
commit 5f25180d8a
Signed by: RunasSudo
GPG Key ID: 7234E476BF21C61A
11 changed files with 206 additions and 256 deletions
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58
austax/__init__.py Normal file
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@ -0,0 +1,58 @@
# DrCr: Web-based double-entry bookkeeping framework
# Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as published by
# the Free Software Foundation, either version 3 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
# GNU Affero General Public License for more details.
#
# You should have received a copy of the GNU Affero General Public License
# along with this program. If not, see <https://www.gnu.org/licenses/>.
from flask import render_template
from drcr.models import Posting, Transaction
import drcr.plugins
from drcr.webapp import app
from .reports import tax_summary_report
from datetime import datetime
def plugin_init():
drcr.plugins.advanced_reports.append(('/tax/summary', 'Tax summary'))
drcr.plugins.account_kinds.append(('austax.income1', 'Salary or wages (1)'))
drcr.plugins.account_kinds.append(('austax.income5', 'Australian Government allowances and payments (5)'))
drcr.plugins.account_kinds.append(('austax.d4', 'Work-related self-education expenses (D4)'))
drcr.plugins.account_kinds.append(('austax.d5', 'Other work-related expenses (D5)'))
drcr.plugins.transaction_providers.append(make_tax_transactions)
@app.route('/tax/summary')
def tax_summary():
report = tax_summary_report()
return render_template('report.html', report=report)
def make_tax_transactions():
report = tax_summary_report()
tax_amount = report.by_id('total_tax').amount
# Get EOFY date
dt = datetime.now().replace(month=6, day=30)
if dt < datetime.now():
dt = dt.replace(year=dt.year + 1)
return [Transaction(
dt=dt,
description='Estimated tax payable',
postings=[
Posting(account='Income Tax', quantity=tax_amount.quantity, commodity='$'),
Posting(account='Income Tax Control', quantity=-tax_amount.quantity, commodity='$')
]
)]

116
austax/reports.py Normal file
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# DrCr: Web-based double-entry bookkeeping framework
# Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as published by
# the Free Software Foundation, either version 3 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
# GNU Affero General Public License for more details.
#
# You should have received a copy of the GNU Affero General Public License
# along with this program. If not, see <https://www.gnu.org/licenses/>.
from drcr.database import db
from drcr.models import AccountConfiguration, Amount, Transaction, TrialBalancer
from drcr.reports import Calculated, Report, Section, Spacer, Subtotal, entries_for_kind
def base_income_tax(taxable_income):
income = taxable_income.quantity
if income <= 1820000:
return Amount(0, '$')
if income <= 4500000:
return Amount(int((income - 1820000) * 0.19), '$')
if income <= 12000000:
return Amount(int(509200 + (income - 4500000) * 0.325), '$')
if income <= 18000000:
return Amount(int(2946700 + (income - 12000000) * 0.37), '$')
return Amount(int(5166700 + (income - 18000000) * 0.45), '$')
def medicare_levy(taxable_income):
if taxable_income.quantity < 2920700:
raise NotImplementedError('Medicare levy reduction is not implemented')
return Amount(int(taxable_income.quantity * 0.02), '$')
def tax_summary_report():
# Get trial balance
balancer = TrialBalancer()
#balancer.apply_transactions(all_transactions())
balancer.apply_transactions(db.session.scalars(db.select(Transaction)).all())
accounts = dict(sorted(balancer.accounts.items()))
# Get account configurations
account_configurations = AccountConfiguration.get_all_kinds()
report = Report(title='Tax summary')
report.entries = [
Section(
entries=[
Section(
title='Salary or wages (1)',
entries=entries_for_kind(account_configurations, accounts, 'austax.income1', neg=True, floor=100) + [Subtotal('Total item 1', id='income1')]
),
Spacer(),
Section(
title='Australian Government allowances and payments (5)',
entries=entries_for_kind(account_configurations, accounts, 'austax.income5', neg=True) + [Subtotal('Total item 5', id='income5', floor=100)]
),
Spacer(),
Calculated(
'Total assessable income',
lambda r: r.by_id('income1').amount + r.by_id('income5').amount,
id='assessable',
heading=True,
bordered=True
),
Spacer(),
Section(
title='Work-related self-education expenses (D4)',
entries=entries_for_kind(account_configurations, accounts, 'austax.d4') + [Subtotal('Total item D4', id='d4', floor=100)]
),
Spacer(),
Section(
title='Other work-related expenses (D5)',
entries=entries_for_kind(account_configurations, accounts, 'austax.d5') + [Subtotal('Total item D5', id='d5', floor=100)]
),
Spacer(),
Calculated(
'Total deductions',
lambda r: r.by_id('d4').amount + r.by_id('d5').amount,
id='deductions',
heading=True,
bordered=True
),
Spacer(),
Calculated(
'Taxable income',
lambda r: r.by_id('assessable').amount - r.by_id('deductions').amount,
id='taxable',
heading=True,
bordered=True
),
Section(
entries=[
Calculated(
'Income tax',
lambda _: base_income_tax(report.by_id('taxable').amount)
),
Calculated(
'Medicare levy',
lambda _: medicare_levy(report.by_id('taxable').amount)
),
Subtotal(id='total_tax', visible=False)
]
)
]
)
]
report.calculate()
return report

7
drcr/config.py.example
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@ -1,6 +1 @@
TAX_MAPPING = {
'Government allowances': [],
'Other work-related expenses': [],
'Salary and wages': [],
'Work-related self-education expenses': []
}
PLUGINS = ['austax']

29
drcr/reports.py
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@ -77,18 +77,21 @@ class Entry:
pass
class Subtotal:
def __init__(self, text=None, *, id=None, bordered=False):
def __init__(self, text=None, *, id=None, visible=True, bordered=False, floor=0):
self.text = text
self.id = id
self.visible = visible
self.bordered = bordered
self.floor = floor
self.amount = None
def calculate(self, parent):
self.amount = Amount(
sum(e.amount.quantity for e in parent.entries if isinstance(e, Entry)),
'$'
)
amount = sum(e.amount.quantity for e in parent.entries if isinstance(e, Entry))
if self.floor:
amount = (amount // self.floor) * self.floor
self.amount = Amount(amount, '$')
class Calculated(Entry):
def __init__(self, text=None, calc=None, **kwargs):
@ -112,12 +115,16 @@ def validate_accounts(accounts, account_configurations):
if n != 1:
raise Exception('Account "{}" mapped to {} account types (expected 1)'.format(account, n))
def entries_for_kind(account_configurations, accounts, kind, neg=False):
return [
Entry(text=account_name, amount=-amount if neg else amount, link='/account-transactions?account=' + account_name)
for account_name, amount in accounts.items()
if kind in account_configurations.get(account_name, []) and amount.quantity != 0
]
def entries_for_kind(account_configurations, accounts, kind, neg=False, floor=0):
entries = []
for account_name, amount in accounts.items():
if kind in account_configurations.get(account_name, []) and amount.quantity != 0:
if neg:
amount = -amount
if floor:
amount.quantity = (amount.quantity // floor) * floor
entries.append(Entry(text=account_name, amount=amount, link='/account-transactions?account=' + account_name))
return entries
def balance_sheet_report():
# Get trial balance

0
drcr/tax/__init__.py
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73
drcr/tax/aus_tax.py
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@ -1,73 +0,0 @@
# DrCr: Web-based double-entry bookkeeping framework
# Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as published by
# the Free Software Foundation, either version 3 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
# GNU Affero General Public License for more details.
#
# You should have received a copy of the GNU Affero General Public License
# along with this program. If not, see <https://www.gnu.org/licenses/>.
from ..config import TAX_MAPPING
from ..models import Amount, Posting, Transaction, TrialBalancer
from datetime import datetime
def taxable_income():
balancer = TrialBalancer()
balancer.apply_transactions(Transaction.query.all())
result = Amount(0, '$')
for account in TAX_MAPPING['Salary and wages']:
result.quantity += int(balancer.accounts[account].quantity / 100) * 100
for account in TAX_MAPPING['Government allowances']:
result.quantity += int(balancer.accounts[account].quantity / 100) * 100
for account in TAX_MAPPING['Work-related self-education expenses']:
result.quantity += int(balancer.accounts[account].quantity / 100) * 100
for account in TAX_MAPPING['Other work-related expenses']:
result.quantity += int(balancer.accounts[account].quantity / 100) * 100
return result
def base_income_tax(taxable_income):
income = -taxable_income.as_cost().quantity
if income <= 1820000:
return Amount(0, '$')
if income <= 4500000:
return Amount(int((income - 1820000) * 0.19), '$')
if income <= 12000000:
return Amount(int(509200 + (income - 4500000) * 0.325), '$')
if income <= 18000000:
return Amount(int(2946700 + (income - 12000000) * 0.37), '$')
return Amount(int(5166700 + (income - 18000000) * 0.45), '$')
def calculate_tax(taxable_income):
income = -taxable_income.as_cost().quantity
medicare_levy = int(income * 0.02)
return Amount(base_income_tax(taxable_income).quantity + medicare_levy, '$')
def tax_transaction(taxable_income):
tax = calculate_tax(taxable_income)
# Get EOFY date
dt = datetime.now().replace(month=6, day=30)
if dt < datetime.now():
dt = dt.replace(year=dt.year + 1)
return Transaction(
dt=dt,
description='Estimated tax payable',
postings=[
Posting(account='Income Tax', quantity=tax.quantity, commodity='$'),
Posting(account='Income Tax Control', quantity=-tax.quantity, commodity='$')
]
)

36
drcr/tax/views.py
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@ -1,36 +0,0 @@
# DrCr: Web-based double-entry bookkeeping framework
# Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as published by
# the Free Software Foundation, either version 3 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
# GNU Affero General Public License for more details.
#
# You should have received a copy of the GNU Affero General Public License
# along with this program. If not, see <https://www.gnu.org/licenses/>.
from flask import render_template
from ..config import TAX_MAPPING
from ..models import Amount, TrialBalancer
from ..webapp import all_transactions, app
from .aus_tax import base_income_tax, calculate_tax
@app.route('/tax/summary')
def tax_summary():
# Get trial balance and validate COA
balancer = TrialBalancer()
balancer.apply_transactions(all_transactions())
return render_template(
'tax/summary.html',
accounts=balancer.accounts,
base_income_tax=base_income_tax, calculate_tax=calculate_tax,
running_total=Amount(0, '$'),
TAX_MAPPING=TAX_MAPPING
)

4
drcr/templates/report.html
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@ -19,10 +19,12 @@
{% block title %}{{ report.title }}{% endblock %}
{% macro render_section(section) %}
{% if section.title %}
<tr>
<th>{{ section.title }}</th>
<th></th>
</tr>
{% endif %}
{% for entry in section.entries %}
{{ render_entry(entry) }}
{% endfor %}
@ -32,10 +34,12 @@
{% if entry.__class__.__name__ == 'Section' %}
{{ render_section(entry) }}
{% elif entry.__class__.__name__ == 'Subtotal' %}
{% if entry.visible %}
<tr{% if entry.bordered %} style="border-width:1px 0"{% endif %}>
<th>{{ entry.text }}</th>
<th class="text-end">{{ entry.amount.format_accounting() }}</th>
</tr>
{% endif %}
{% elif entry.__class__.__name__ == 'Spacer' %}
<tr><td colspan="2">&nbsp;</td></tr>
{% else %}

120
drcr/templates/tax/summary.html
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@ -1,120 +0,0 @@
{# DrCr: Web-based double-entry bookkeeping framework
Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
This program is free software: you can redistribute it and/or modify
it under the terms of the GNU Affero General Public License as published by
the Free Software Foundation, either version 3 of the License, or
(at your option) any later version.
This program is distributed in the hope that it will be useful,
but WITHOUT ANY WARRANTY; without even the implied warranty of
MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
GNU Affero General Public License for more details.
You should have received a copy of the GNU Affero General Public License
along with this program. If not, see <https://www.gnu.org/licenses/>.
#}
{% extends 'base.html' %}
{% block title %}Tax summary{% endblock %}
{% macro fmtbal(amount, rnd=1, mul=1) %}
{# FIXME: Honour AMOUNT_DPS #}
{% if amount.quantity * mul >= 0 %}
{{ '{:,.2f}'.format((amount.quantity|abs / rnd)|round(0, 'floor') * rnd / 100) }}&nbsp;
{% else %}
({{ '{:,.2f}'.format((amount.quantity|abs / rnd)|round(0, 'floor') * rnd / 100) }})
{% endif %}
{% endmacro %}
{% macro acctrow(name, rnd=1, mul=1) %}
<tr>
<td>{{ name }}</td>
<td class="text-end">{{ fmtbal(accounts[name], rnd, mul) }}</td>
</tr>
{% set rnd_qty = (accounts[name].quantity|abs / rnd)|round(0, 'floor') * rnd * accounts[name].quantity/(accounts[name].quantity|abs) %}
{% set _ = running_total.__setattr__('quantity', running_total.quantity + rnd_qty) %}
{% endmacro %}
{% block content %}
<h1 class="h2 mt-4">Tax summary</h1>
<table class="table table-borderless table-sm">
<thead>
<tr style="border-width:0 0 1px 0">
<th></th>
<th class="text-end">$&nbsp;</th>
</tr>
</thead>
<tbody>
<tr>
<th colspan="2">Salary and wages (1)</th>
</tr>
{% set _ = running_total.__setattr__('quantity', 0) %}
{% for account in TAX_MAPPING['Salary and wages'] if account in accounts %}
{{ acctrow(account, 100, -1) }}
{% endfor %}
<tr><td colspan="2">&nbsp;</td></tr>
<tr>
<th colspan="2">Government allowances (5)</th>
</tr>
{% for account in TAX_MAPPING['Government allowances'] if account in accounts %}
{{ acctrow(account, 100, -1) }}
{% endfor %}
<tr><td colspan="2">&nbsp;</td></tr>
<tr style="border-width:1px 0">
<th>Total assessable income</th>
<th class="text-end">{{ fmtbal(running_total, 1, -1) }}</th>
</tr>
{% set taxable_income = running_total.quantity %}
<tr><td colspan="2">&nbsp;</td></tr>
<tr>
<th colspan="2">Work-related self-education expenses (D4)</th>
</tr>
{% set _ = running_total.__setattr__('quantity', 0) %}
{% for account in TAX_MAPPING['Work-related self-education expenses'] if account in accounts %}
{{ acctrow(account, 100) }}
{% endfor %}
<tr><td colspan="2">&nbsp;</td></tr>
<tr>
<th colspan="2">Other work-related expenses (D5)</th>
</tr>
{% for account in TAX_MAPPING['Other work-related expenses'] if account in accounts %}
{{ acctrow(account, 100) }}
{% endfor %}
<tr><td colspan="2">&nbsp;</td></tr>
<tr style="border-width:1px 0">
<th>Total deductions</th>
<th class="text-end">{{ fmtbal(running_total) }}</th>
</tr>
{% set taxable_income = taxable_income + running_total.quantity %}
<tr><td colspan="2">&nbsp;</td></tr>
<tr style="border-width:1px 0">
<th>Taxable income</th>
{% set _ = running_total.__setattr__('quantity', taxable_income) %}
<th class="text-end">{{ fmtbal(running_total, 1, -1) }}</th>
</tr>
<tr>
<td>Income tax</td>
<td class="text-end">{{ fmtbal(base_income_tax(running_total)) }}</td>
</tr>
<tr>
<td>Medicare levy</td>
{% set _ = running_total.__setattr__('quantity', taxable_income * 0.02) %}
<td class="text-end">{{ fmtbal(running_total, 1, -1) }}</td>
</tr>
</tbody>
</table>
{% endblock %}

1
drcr/templates/transactions.html
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@ -22,6 +22,7 @@
<h1 class="h2 my-4">Account transactions</h1>
<div class="mb-2">
<a href="/journal/new-transaction" class="btn btn-primary"><i class="bi bi-plus-lg"></i> New transaction</a>
<a href="?account={{ account }}&commodity-detail=1" class="btn btn-outline-secondary">Show commodity detail</a>
</div>

2
drcr/webapp.py
View File

@ -21,7 +21,6 @@ from .database import db
from .models import Transaction
from .plugins import init_plugins, transaction_providers
from .statements.models import StatementLine
from .tax import aus_tax
import time
@ -49,7 +48,6 @@ from .journal import views
from .statements import views
init_plugins()
from .tax import views
@app.cli.command('initdb')
def initdb():