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>
This commit is contained in:
		
							parent
							
								
									86fee92f72
								
							
						
					
					
						commit
						d735513479
					
				@ -0,0 +1,223 @@
 | 
			
		||||
-- CREATE OR REPLACE VIEW
 | 
			
		||||
--   public.view_invoice_tax AS
 | 
			
		||||
-- 第一步-NO.1: 发票进项表和完税凭证表: 
 | 
			
		||||
-- 输入: invoice_input, invoice_receipt
 | 
			
		||||
-- 1. 筛选所需字段并统一命名
 | 
			
		||||
-- 2. 将发票进项表和完税凭证表, 两个表的数据合并
 | 
			
		||||
-- 输出: A_INPUT
 | 
			
		||||
WITH RECURSIVE
 | 
			
		||||
  A_INPUT AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      purchaser_id AS company_id, -- 发票进项取购买方公司id,作为本公司id标识
 | 
			
		||||
      authentication_date AS "date", -- 发票进项取认证日期,作为计算月份的来源
 | 
			
		||||
      tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      invoice_input
 | 
			
		||||
    UNION ALL
 | 
			
		||||
    SELECT
 | 
			
		||||
      purchaser_id AS company_id, -- 完税凭证,同发票进项字段
 | 
			
		||||
      authentication_date AS "date", -- 完税凭证,同发票进项字段
 | 
			
		||||
      tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      invoice_receipt
 | 
			
		||||
  ),
 | 
			
		||||
  -- 第一步-NO.2:发票销项表: 
 | 
			
		||||
  -- 输入: invoice_output
 | 
			
		||||
  -- 1. 筛选所需字段并统一命名
 | 
			
		||||
  -- 输出: A_OUTPUT
 | 
			
		||||
  A_OUTPUT AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      seller_id AS company_id, -- 发票销项取销售方id,作为本公司id标识
 | 
			
		||||
      "Invoicing_date" AS "date", -- 发票销项取开票日期,作为计算月份的来源
 | 
			
		||||
      tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      invoice_output
 | 
			
		||||
  ),
 | 
			
		||||
  -- 第二步-NO.1: 聚合发票进项表: 
 | 
			
		||||
  -- 输入: A_INPUT
 | 
			
		||||
  -- 1. 筛选出日期在'2022-01-01'之后的数据
 | 
			
		||||
  -- 2. 按照 company_id 和 date 聚合计算后的月份 "MONTH"
 | 
			
		||||
  -- 3. 获取对应月份的进项税额 input_tax_amount
 | 
			
		||||
  -- 输出: B_INPUT
 | 
			
		||||
  B_INPUT AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      company_id,
 | 
			
		||||
      DATE_TRUNC('month', "date") AS "MONTH",
 | 
			
		||||
      COALESCE(SUM(tax_amount), 0) AS input_tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      A_INPUT
 | 
			
		||||
    WHERE
 | 
			
		||||
      "date" >= '2022-01-01'
 | 
			
		||||
    GROUP BY
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH"
 | 
			
		||||
  ),
 | 
			
		||||
  -- 第二步-NO.2: 聚合B_OUTPUT: 
 | 
			
		||||
  -- 输入: A_OUTPUT
 | 
			
		||||
  -- 1. 筛选出日期在'2022-01-01'之后的数据
 | 
			
		||||
  -- 2. 按照 company_id 和 date 聚合计算后的月份 "MONTH"
 | 
			
		||||
  -- 3. 获取对应月份的销项税额 output_tax_amount
 | 
			
		||||
  -- 输出: B_OUTPUT
 | 
			
		||||
  B_OUTPUT AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      company_id,
 | 
			
		||||
      DATE_TRUNC('month', "date") AS "MONTH",
 | 
			
		||||
      COALESCE(SUM(tax_amount), 0) AS out_tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      A_OUTPUT
 | 
			
		||||
    WHERE
 | 
			
		||||
      "date" >= '2022-01-01'
 | 
			
		||||
    GROUP BY
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH"
 | 
			
		||||
  ),
 | 
			
		||||
  -- 第三步: JOIN 两个表,B_INPUT, B_OUTPUT: 
 | 
			
		||||
  -- 1. 聚合两个表,保留全部记录
 | 
			
		||||
  -- 2. 聚合后的表,如果某个表的对应取值字段为null,则置为0
 | 
			
		||||
  -- 输入: B_INPUT, B_OUTPUT
 | 
			
		||||
  -- 输出: C_INTIAL_TAX
 | 
			
		||||
  C_INTIAL_TAX AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      COALESCE(B_INPUT.company_id, B_OUTPUT.company_id) AS company_id,
 | 
			
		||||
      COALESCE(B_INPUT."MONTH", B_OUTPUT."MONTH") AS "MONTH",
 | 
			
		||||
      COALESCE(B_INPUT.input_tax_amount, 0) AS input_tax_amount,
 | 
			
		||||
      COALESCE(B_OUTPUT.out_tax_amount, 0) AS out_tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      B_INPUT
 | 
			
		||||
      FULL JOIN B_OUTPUT ON B_INPUT.company_id = B_OUTPUT.company_id
 | 
			
		||||
      AND B_INPUT."MONTH" = B_OUTPUT."MONTH"
 | 
			
		||||
  ),
 | 
			
		||||
  -- 第4步: JOIN 两个表,B_INPUT, B_OUTPUT: 
 | 
			
		||||
  -- 1. 聚合两个表,保留全部记录
 | 
			
		||||
  -- 2. 聚合后的表,如果某个表的对应取值字段为null,则置为0
 | 
			
		||||
  -- 输入: B_INPUT, B_OUTPUT
 | 
			
		||||
  -- 输出: C_INTIAL_TAX
 | 
			
		||||
  D_INTIAL_TAX AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH",
 | 
			
		||||
      input_tax_amount,
 | 
			
		||||
      out_tax_amount,
 | 
			
		||||
      input_tax_amount - out_tax_amount AS excessive_tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      C_INTIAL_TAX
 | 
			
		||||
    ORDER BY
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH"
 | 
			
		||||
  ),
 | 
			
		||||
  E_INTIAL_TAX AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH",
 | 
			
		||||
      input_tax_amount,
 | 
			
		||||
      out_tax_amount,
 | 
			
		||||
      excessive_tax_amount,
 | 
			
		||||
      ROW_NUMBER() OVER (
 | 
			
		||||
        PARTITION BY
 | 
			
		||||
          company_id
 | 
			
		||||
        ORDER BY
 | 
			
		||||
          company_id,
 | 
			
		||||
          "MONTH"
 | 
			
		||||
      ) AS row_num
 | 
			
		||||
    FROM
 | 
			
		||||
      D_INTIAL_TAX
 | 
			
		||||
    ORDER BY
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH"
 | 
			
		||||
  ),
 | 
			
		||||
  -- 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
 | 
			
		||||
  F_INTIAL_TAX AS (
 | 
			
		||||
    -- 初始查询部分
 | 
			
		||||
    (
 | 
			
		||||
      SELECT
 | 
			
		||||
        row_num,
 | 
			
		||||
        company_id,
 | 
			
		||||
        "MONTH",
 | 
			
		||||
        input_tax_amount,
 | 
			
		||||
        out_tax_amount,
 | 
			
		||||
        excessive_tax_amount,
 | 
			
		||||
        -- 当前应缴税额的初始值 
 | 
			
		||||
        (
 | 
			
		||||
          COALESCE(
 | 
			
		||||
            (
 | 
			
		||||
              SELECT
 | 
			
		||||
                intial_value
 | 
			
		||||
              FROM
 | 
			
		||||
                invoice_tax_intial
 | 
			
		||||
              WHERE
 | 
			
		||||
                invoice_tax_intial.company_id = E_INTIAL_TAX.company_id
 | 
			
		||||
            ),
 | 
			
		||||
            0
 | 
			
		||||
          ) + excessive_tax_amount
 | 
			
		||||
        ) AS monthly_tax_amount
 | 
			
		||||
      FROM
 | 
			
		||||
        E_INTIAL_TAX
 | 
			
		||||
      WHERE
 | 
			
		||||
        row_num = 1
 | 
			
		||||
    )
 | 
			
		||||
    UNION ALL
 | 
			
		||||
    -- 递归查询部分
 | 
			
		||||
    (
 | 
			
		||||
      SELECT
 | 
			
		||||
        curr.row_num,
 | 
			
		||||
        curr.company_id,
 | 
			
		||||
        curr."MONTH",
 | 
			
		||||
        curr.input_tax_amount,
 | 
			
		||||
        curr.out_tax_amount,
 | 
			
		||||
        curr.excessive_tax_amount,
 | 
			
		||||
        (
 | 
			
		||||
          CASE
 | 
			
		||||
            WHEN prev.monthly_tax_amount <= 0
 | 
			
		||||
            -- 如果上一条 monthly_tax_amount 是负数, 代表上月交出税
 | 
			
		||||
            THEN curr.excessive_tax_amount
 | 
			
		||||
            -- 如果上一条 monthly_tax_amount 是正数, 代表上月有结余
 | 
			
		||||
            ELSE curr.excessive_tax_amount + prev.monthly_tax_amount
 | 
			
		||||
          END
 | 
			
		||||
        ) AS monthly_tax_amount
 | 
			
		||||
      FROM
 | 
			
		||||
        E_INTIAL_TAX AS curr
 | 
			
		||||
        -- 连接当前行和前一行
 | 
			
		||||
        JOIN F_INTIAL_TAX AS prev ON (
 | 
			
		||||
          curr.company_id = prev.company_id
 | 
			
		||||
          AND curr.row_num = prev.row_num + 1
 | 
			
		||||
        )
 | 
			
		||||
    )
 | 
			
		||||
  ),
 | 
			
		||||
  -- 求附加税和合计税额
 | 
			
		||||
  G_INTIAL_TAX AS (
 | 
			
		||||
    SELECT
 | 
			
		||||
      row_num,
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH",
 | 
			
		||||
      input_tax_amount,
 | 
			
		||||
      out_tax_amount,
 | 
			
		||||
      monthly_tax_amount,
 | 
			
		||||
      (
 | 
			
		||||
        CASE
 | 
			
		||||
          WHEN monthly_tax_amount < 0 THEN monthly_tax_amount * 0.12
 | 
			
		||||
          ELSE 0
 | 
			
		||||
        END
 | 
			
		||||
      ) AS super_tax_amount,
 | 
			
		||||
      (
 | 
			
		||||
        CASE
 | 
			
		||||
          WHEN monthly_tax_amount < 0 THEN monthly_tax_amount + monthly_tax_amount * 0.12
 | 
			
		||||
          ELSE 0
 | 
			
		||||
        END
 | 
			
		||||
      ) AS monthly_total_tax_amount
 | 
			
		||||
    FROM
 | 
			
		||||
      F_INTIAL_TAX
 | 
			
		||||
    ORDER BY
 | 
			
		||||
      company_id,
 | 
			
		||||
      "MONTH"
 | 
			
		||||
  )
 | 
			
		||||
  -- 主查询
 | 
			
		||||
  -- 第五步: 根据计算后的表 D_FINAL_TAX,获取最终的视图
 | 
			
		||||
  -- 输入: D_FINAL_TAX
 | 
			
		||||
  -- 输出: 最终主查询视图, public.view_invoice_tax
 | 
			
		||||
SELECT
 | 
			
		||||
  *
 | 
			
		||||
FROM
 | 
			
		||||
  G_INTIAL_TAX
 | 
			
		||||
ORDER BY
 | 
			
		||||
  company_id,
 | 
			
		||||
  "MONTH"
 | 
			
		||||
		Loading…
	
		Reference in New Issue
	
	Block a user