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