60 lines
2.1 KiB
Python
60 lines
2.1 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 ..config import TAX_MAPPING
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from ..models import Amount, Posting, Transaction, TrialBalancer
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from datetime import datetime
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def taxable_income():
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balancer = TrialBalancer()
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balancer.apply_transactions(Transaction.query.all())
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result = Amount(0, '$')
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for account in TAX_MAPPING['Assessable income']:
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result.quantity += balancer.accounts[account].quantity
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return result
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def calculate_tax(taxable_income):
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taxable_income = -taxable_income.as_cost().quantity
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if taxable_income <= 1820000:
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return Amount(0, '$')
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if taxable_income <= 4500000:
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return Amount(int((taxable_income - 1820000) * 0.19), '$')
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if taxable_income <= 12000000:
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return Amount(int(509200 + (taxable_income - 4500000) * 0.325), '$')
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if taxable_income <= 18000000:
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return Amount(int(2946700 + (taxable_income - 12000000) * 0.37), '$')
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return Amount(int(5166700 + (taxable_income - 18000000) * 0.45), '$')
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def tax_transaction(taxable_income):
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tax = calculate_tax(taxable_income)
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# Get EOFY date
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dt = datetime.now().replace(month=6, day=30)
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if dt < datetime.now():
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dt = dt.replace(year=dt.year + 1)
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return Transaction(
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dt=dt,
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description='Estimated tax payable',
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postings=[
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Posting(account='Income Tax', quantity=tax.quantity, commodity='$'),
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Posting(account='Income Tax Control', quantity=-tax.quantity, commodity='$')
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]
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)
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