feat: 增值税计算,sql构建完成 (#527)
Reviewed-on: daoyoucloud/tachycode#527 Co-authored-by: bai.jingfeng <bai.jingfeng@foxmail.com> Co-committed-by: bai.jingfeng <bai.jingfeng@foxmail.com>
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-- CREATE OR REPLACE VIEW
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-- public.view_invoice_tax AS
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-- 第一步-NO.1: 发票进项表和完税凭证表:
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-- 输入: invoice_input, invoice_receipt
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-- 1. 筛选所需字段并统一命名
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-- 2. 将发票进项表和完税凭证表, 两个表的数据合并
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-- 输出: A_INPUT
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WITH RECURSIVE
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A_INPUT AS (
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SELECT
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purchaser_id AS company_id, -- 发票进项取购买方公司id,作为本公司id标识
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authentication_date AS "date", -- 发票进项取认证日期,作为计算月份的来源
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tax_amount
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FROM
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invoice_input
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UNION ALL
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SELECT
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purchaser_id AS company_id, -- 完税凭证,同发票进项字段
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authentication_date AS "date", -- 完税凭证,同发票进项字段
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tax_amount
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FROM
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invoice_receipt
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),
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-- 第一步-NO.2:发票销项表:
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-- 输入: invoice_output
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-- 1. 筛选所需字段并统一命名
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-- 输出: A_OUTPUT
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A_OUTPUT AS (
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SELECT
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seller_id AS company_id, -- 发票销项取销售方id,作为本公司id标识
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"Invoicing_date" AS "date", -- 发票销项取开票日期,作为计算月份的来源
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tax_amount
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FROM
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invoice_output
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),
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-- 第二步-NO.1: 聚合发票进项表:
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-- 输入: A_INPUT
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-- 1. 筛选出日期在'2022-01-01'之后的数据
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-- 2. 按照 company_id 和 date 聚合计算后的月份 "MONTH"
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-- 3. 获取对应月份的进项税额 input_tax_amount
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-- 输出: B_INPUT
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B_INPUT AS (
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SELECT
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company_id,
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DATE_TRUNC('month', "date") AS "MONTH",
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COALESCE(SUM(tax_amount), 0) AS input_tax_amount
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FROM
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A_INPUT
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WHERE
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"date" >= '2022-01-01'
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GROUP BY
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company_id,
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"MONTH"
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),
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-- 第二步-NO.2: 聚合B_OUTPUT:
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-- 输入: A_OUTPUT
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-- 1. 筛选出日期在'2022-01-01'之后的数据
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-- 2. 按照 company_id 和 date 聚合计算后的月份 "MONTH"
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-- 3. 获取对应月份的销项税额 output_tax_amount
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-- 输出: B_OUTPUT
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B_OUTPUT AS (
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SELECT
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company_id,
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DATE_TRUNC('month', "date") AS "MONTH",
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COALESCE(SUM(tax_amount), 0) AS out_tax_amount
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FROM
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A_OUTPUT
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WHERE
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"date" >= '2022-01-01'
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GROUP BY
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company_id,
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"MONTH"
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),
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-- 第三步: JOIN 两个表,B_INPUT, B_OUTPUT:
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-- 1. 聚合两个表,保留全部记录
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-- 2. 聚合后的表,如果某个表的对应取值字段为null,则置为0
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-- 输入: B_INPUT, B_OUTPUT
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-- 输出: C_INTIAL_TAX
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C_INTIAL_TAX AS (
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SELECT
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COALESCE(B_INPUT.company_id, B_OUTPUT.company_id) AS company_id,
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COALESCE(B_INPUT."MONTH", B_OUTPUT."MONTH") AS "MONTH",
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COALESCE(B_INPUT.input_tax_amount, 0) AS input_tax_amount,
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COALESCE(B_OUTPUT.out_tax_amount, 0) AS out_tax_amount
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FROM
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B_INPUT
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FULL JOIN B_OUTPUT ON B_INPUT.company_id = B_OUTPUT.company_id
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AND B_INPUT."MONTH" = B_OUTPUT."MONTH"
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),
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-- 第4步: JOIN 两个表,B_INPUT, B_OUTPUT:
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-- 1. 聚合两个表,保留全部记录
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-- 2. 聚合后的表,如果某个表的对应取值字段为null,则置为0
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-- 输入: B_INPUT, B_OUTPUT
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-- 输出: C_INTIAL_TAX
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D_INTIAL_TAX AS (
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SELECT
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company_id,
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"MONTH",
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input_tax_amount,
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out_tax_amount,
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input_tax_amount - out_tax_amount AS excessive_tax_amount
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FROM
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C_INTIAL_TAX
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ORDER BY
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company_id,
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"MONTH"
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),
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E_INTIAL_TAX AS (
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SELECT
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company_id,
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"MONTH",
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input_tax_amount,
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out_tax_amount,
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excessive_tax_amount,
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ROW_NUMBER() OVER (
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PARTITION BY
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company_id
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ORDER BY
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company_id,
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"MONTH"
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) AS row_num
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FROM
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D_INTIAL_TAX
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ORDER BY
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company_id,
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"MONTH"
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),
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-- 第四步: 定义一个递归来根据上一个应缴税额,计算当前的应缴税额
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F_INTIAL_TAX AS (
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-- 初始查询部分
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(
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SELECT
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row_num,
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company_id,
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"MONTH",
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input_tax_amount,
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out_tax_amount,
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excessive_tax_amount,
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-- 当前应缴税额的初始值
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(
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COALESCE(
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(
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SELECT
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intial_value
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FROM
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invoice_tax_intial
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WHERE
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invoice_tax_intial.company_id = E_INTIAL_TAX.company_id
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),
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0
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) + excessive_tax_amount
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) AS monthly_tax_amount
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FROM
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E_INTIAL_TAX
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WHERE
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row_num = 1
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)
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UNION ALL
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-- 递归查询部分
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(
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SELECT
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curr.row_num,
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curr.company_id,
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curr."MONTH",
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curr.input_tax_amount,
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curr.out_tax_amount,
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curr.excessive_tax_amount,
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(
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CASE
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WHEN prev.monthly_tax_amount <= 0
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-- 如果上一条 monthly_tax_amount 是负数, 代表上月交出税
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THEN curr.excessive_tax_amount
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-- 如果上一条 monthly_tax_amount 是正数, 代表上月有结余
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ELSE curr.excessive_tax_amount + prev.monthly_tax_amount
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END
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) AS monthly_tax_amount
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FROM
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E_INTIAL_TAX AS curr
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-- 连接当前行和前一行
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JOIN F_INTIAL_TAX AS prev ON (
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curr.company_id = prev.company_id
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AND curr.row_num = prev.row_num + 1
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)
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)
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),
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-- 求附加税和合计税额
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G_INTIAL_TAX AS (
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SELECT
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row_num,
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company_id,
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"MONTH",
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input_tax_amount,
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out_tax_amount,
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monthly_tax_amount,
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(
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CASE
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WHEN monthly_tax_amount < 0 THEN monthly_tax_amount * 0.12
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ELSE 0
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END
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) AS super_tax_amount,
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(
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CASE
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WHEN monthly_tax_amount < 0 THEN monthly_tax_amount + monthly_tax_amount * 0.12
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ELSE 0
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END
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) AS monthly_total_tax_amount
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FROM
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F_INTIAL_TAX
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ORDER BY
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company_id,
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"MONTH"
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)
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-- 主查询
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-- 第五步: 根据计算后的表 D_FINAL_TAX,获取最终的视图
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-- 输入: D_FINAL_TAX
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-- 输出: 最终主查询视图, public.view_invoice_tax
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SELECT
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*
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FROM
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G_INTIAL_TAX
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ORDER BY
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company_id,
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"MONTH"
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