kmall-haikong/kmall-admin/src/main/java/com/kmall/admin/utils/CalculateTax.java

package com.kmall.admin.utils;


import com.kmall.admin.dao.GoodsDao;
import com.kmall.admin.dao.TaxErrorRecordDao;
import com.kmall.admin.dto.GoodsDetailsDto;
import com.kmall.admin.dto.GoodsDto;
import com.kmall.admin.entity.GoodsEntity;
import com.kmall.admin.entity.TaxErrorRecordEntity;
import com.kmall.admin.service.GoodsService;
import com.kmall.manager.manager.express.sf.ServiceException;
import org.apache.commons.lang3.StringUtils;
import org.slf4j.Logger;
import org.slf4j.LoggerFactory;

import java.math.BigDecimal;
import java.math.RoundingMode;
import java.util.*;
import java.util.regex.Matcher;
import java.util.regex.Pattern;

/**
 * xwh
 * 2020年12月7日14:57:04
 */
public class CalculateTax {
    private static final Logger logger = LoggerFactory.getLogger(CalculateTax.class);

    private static List<String> hsCodeList = new ArrayList<>();

    private static Map<String,BigDecimal> hsCodeMap = new HashMap<String,BigDecimal>();

    private static BigDecimal consumerGoodsRate = new BigDecimal("0.2306");
    private static BigDecimal noConsumerGoodsRate = new BigDecimal("0.091");

    /*
    cus_goods_code	计税方式
            3304990029	完税价格≥10元/克的,税率为15%
            3304910000	完税价格≥10元/克的,税率为15%
            3303000010	完税价格≥10元/克的,税率为15%
            3303000020	完税价格≥10元/毫升的,税率为15%
            3304100091	完税价格≥10元/克的,税率为15%
            3304100092	完税价格≥10元/毫升的,税率为15%
            3304100093	完税价格≥15元/片(张)的,税率为15%
            3304200091	完税价格≥10元/克的,税率为15%
            3304200092	完税价格≥10元/毫升的,税率为15%
            3304200093	完税价格≥15元/片(张)的,税率为15%
            3304300001	完税价格≥10元/克的,税率为15%
            3304300002	完税价格≥10元/毫升的,税率为15%
            3304300003	完税价格≥15元/片(张)的,税率为15%
            3304990049	完税价格≥15元/片(张)的,税率为15%
            3304990099	完税价格≥10元/克的,税率为15%
            3304990039	完税价格≥10元/克的,税率为15%
            9102190000	进口关税完税价格在10000人民币及以上时，税率为20%

     */

    static {
        hsCodeMap.put("3304990029",new BigDecimal("10"));
        hsCodeMap.put("3304910090",new BigDecimal("10"));
        hsCodeMap.put("3303000010",new BigDecimal("10"));
        hsCodeMap.put("3303000020",new BigDecimal("10"));
        hsCodeMap.put("3304100091",new BigDecimal("10"));
        hsCodeMap.put("3304100092",new BigDecimal("10"));
        hsCodeMap.put("3304100093",new BigDecimal("15"));
        hsCodeMap.put("3304200091",new BigDecimal("10"));
        hsCodeMap.put("3304200092",new BigDecimal("10"));
        hsCodeMap.put("3304200093",new BigDecimal("15"));
        hsCodeMap.put("3304300001",new BigDecimal("10"));
        hsCodeMap.put("3304300002",new BigDecimal("10"));
        hsCodeMap.put("3304300003",new BigDecimal("15"));
        hsCodeMap.put("3304990049",new BigDecimal("15"));
        hsCodeMap.put("3304990099",new BigDecimal("10"));
        hsCodeMap.put("3304990039",new BigDecimal("10"));
        hsCodeMap.put("9102190000",new BigDecimal("10000"));
    }


    /**
     * 计算税费，包括消费税和增值税。公式如下：
     * 订单该商品总税费 = （商品消费税 + 商品增值税）* 0.7
     *
     * @param
     * @return
     */
    public static final BigDecimal calculateTax(GoodsEntity goodsEntity, BigDecimal actualPaymentAmount) {
        // 该商品消费税
        BigDecimal grandConsumerTax = BigDecimal.ZERO;
        // 该商品增值税
        BigDecimal grandValueAddTax = BigDecimal.ZERO;


        String hsCode = goodsEntity.getHsCode();// 海关商品编码
        String hsCodeName = goodsEntity.getHsCodeName();// 海关商品编码名称

        // 消费税税率
        final BigDecimal impConsumTaxRate = goodsEntity.getImpConsumTaxRate();
        // 增值税税率
        final BigDecimal valueAddedTaxRate = goodsEntity.getValueAddedTaxRate();

        try {
            // 计算某类产品的消费税
            final BigDecimal subConsumerTax = calculateConsumerTax(actualPaymentAmount, impConsumTaxRate, hsCodeName, goodsEntity, actualPaymentAmount);
            // 计算某类产品的增值税
            final BigDecimal subValueAddTax = calculateValueAddTax(actualPaymentAmount, valueAddedTaxRate, subConsumerTax);

            // 计算总的消费税
            grandConsumerTax = grandConsumerTax.add(subConsumerTax);
            // 计算总的增值税
            grandValueAddTax = grandValueAddTax.add(subValueAddTax);
        } catch (final RuntimeException e) {
            if (logger.isErrorEnabled()) logger.error("计算税费出错！请检查产品的分类数据，以及产品类别的税率数据！", e);
            throw new IllegalStateException("计算税费出错！请检查产品的分类数据，以及产品类别的税率数据！", e);
        }


        // 按照公式，打7折
        final BigDecimal tax = grandConsumerTax.add(grandValueAddTax).multiply(new BigDecimal("0.7")).setScale(2, BigDecimal.ROUND_HALF_UP);
        return tax;
    }

    /**
     * 计算消费税，公式如下：
     * 消费税 = （明细商品总价 / (1-消费税税率)） * 消费税税率
     *
     * @param productSubTotal  订单中的某类商品总价（单价 * 数量）
     * @param impConsumTaxRate 进口从价消费税率，百分数
     * @param goodsEntity    商品备案信息
     * @param productUnitPrice 产品销售单价
     * @return 消费税
     */
    private static final BigDecimal calculateConsumerTax(final BigDecimal productSubTotal, final BigDecimal impConsumTaxRate, final String cusGoodsName, GoodsEntity goodsEntity, final BigDecimal productUnitPrice) {
        // 消费税税率为0，不做计算
        if (impConsumTaxRate.compareTo(BigDecimal.ZERO) == 0) {
            return BigDecimal.ZERO;
        }

        BigDecimal taxRate = null;

        //计算化妆品, 需要计算单价
        BigDecimal unit1Price = null;
        BigDecimal unit2Price = null;
        BigDecimal qty1 = goodsEntity.getLegalUnit1Qty();
        BigDecimal qty2 = goodsEntity.getLegalUnit2Qty();


        if (StringUtils.isNotBlank(cusGoodsName) && (cusGoodsName.contains("“片”") || cusGoodsName.contains("“张”") || cusGoodsName.contains("\"片\"") || cusGoodsName.contains("\"张\""))) {
            //片、张的单价
            if (qty2 != null) {
                unit2Price = productUnitPrice.divide(qty2, 5, BigDecimal.ROUND_HALF_UP);
            }
        } else {
            //毫升、克的单价
            if (qty1 != null) {
                BigDecimal gramOrMl = qty1.multiply(new BigDecimal(1000));
                unit1Price = productUnitPrice.divide(gramOrMl, 5, BigDecimal.ROUND_HALF_UP);
            }
        }


        // 每单位价格
        // 如果有片、张的单价，按片、张；如果没有则按毫升、克
        BigDecimal gramOrMlUnitPrice = (unit2Price != null) ? unit2Price : unit1Price;


        //获取化妆品阀值
        BigDecimal cosmThresholdValue = goodsEntity.getCosmThresholdValue();
        if (cosmThresholdValue != null && cosmThresholdValue.compareTo(BigDecimal.ZERO) > 0) {
            if (gramOrMlUnitPrice != null) {
                //完税法定单位单价大于阈值采用第一档消费税率，否则消费税率为0
                if (gramOrMlUnitPrice.compareTo(cosmThresholdValue) >= 0) {
                    taxRate = impConsumTaxRate.divide(new BigDecimal("100"), 10, BigDecimal.ROUND_HALF_UP);
                } else {
                    taxRate = BigDecimal.ZERO;
                }
            } else {
                String message = "【" + goodsEntity.getSku() + "】缺少法定单价";
                logger.error(message);
                throw new ServiceException(message);
            }
        }

        // 每单位价格小于化妆品阀值，不做计算
        if (taxRate.compareTo(BigDecimal.ZERO) == 0) {
            return BigDecimal.ZERO;
        }

        final BigDecimal tax = productSubTotal.divide(BigDecimal.ONE.subtract(taxRate), 10, BigDecimal.ROUND_HALF_UP).multiply(taxRate);
        return tax;
    }


    /**
     * 计算增值税，公式如下：
     * 增值税 = (明细商品总价 + 消费税) * 增值税税率
     *
     * @param productSubTotal   订单中的某类商品总价（单价 * 数量）
     * @param valueAddedTaxRate 增值税率，百分数
     * @param consumerTax       订单中的某类商品总的消费税
     * @return 增值税
     */
    private static final BigDecimal calculateValueAddTax(final BigDecimal productSubTotal, final BigDecimal valueAddedTaxRate, final BigDecimal consumerTax) {
        final BigDecimal taxRate = valueAddedTaxRate.divide(new BigDecimal("100"), 10, BigDecimal.ROUND_HALF_UP);

        // 免税，不做计算
        if (taxRate.compareTo(BigDecimal.ZERO) == 0) {
            return BigDecimal.ZERO;
        }

        final BigDecimal tax = productSubTotal.add(consumerTax).multiply(taxRate);
        return tax;
    }


    /**
     * 计算税率
     *
     * @param
     * @return
     */
    public static final BigDecimal calculateGoodsRate(GoodsEntity goodsEntity) {
        // 消费税税率
        final BigDecimal impConsumTaxRate = goodsEntity.getImpConsumTaxRate();
        // 增值税税率
        final BigDecimal valueAddedTaxRate = goodsEntity.getValueAddedTaxRate();


        // 如果增值税为0，免税
        if (BigDecimal.ZERO.compareTo(valueAddedTaxRate)==0){
            return valueAddedTaxRate;
        }
        // 如果有消费税 23.06%=（0.13+0.15）/（1-0.15）*0.7
        if (BigDecimal.ZERO.compareTo(impConsumTaxRate)!=0){
           return valueAddedTaxRate.add(impConsumTaxRate).
                   divide(new BigDecimal(100).subtract(impConsumTaxRate),10, BigDecimal.ROUND_HALF_UP)
                   .multiply(new BigDecimal("0.7")).setScale(4, BigDecimal.ROUND_HALF_UP);
        }else {
            // 如果没有消费税   9.1%=0.13*0.7
           return  valueAddedTaxRate.multiply(new BigDecimal("0.7")).divide(new BigDecimal("100"),4,BigDecimal.ROUND_HALF_UP);
        }
    }


    /**
     * * 1.2.1 特殊化妆品（如下列举的“特殊化妆品SKU”），计算“消费税成分单价”：
        * 1.2.1.1 如果是片、张，优先使用片、张成分单价，没有，则按毫升、克成分单价为算税依据，二者成分单价计算公式如下：
               * 如果特殊化妆品内规格为“片”或“张”的化妆品，用第二数量按片、张计算成分单价：成分单价=销售单价/产品备案数据第二数量；
               * 其它的化妆品，用第一数量按毫升、克计算成分单价，成分单价=销售单价/（产品备案数据第一数量*1000）；
       * 1.2.2 根据海关产品分类中“消费税成分单价收税阀值”，如果“消费税成分单价”大于等于“消费税成分单价收税阀值”，按产品分类消费税率作为算税依据，小于，则消费税率为0；无“消费税成分单价收税阀值”的，按产品分类消费税率作为算税依据：
       * 1.2.3 总计订单全部明细商品消费税；
     * @return
     */
    public static BigDecimal calculateFinalTax(GoodsEntity goods, BigDecimal retailPrice, GoodsService goodsService){

        // 判断商品的海关商品编码是否是在特殊化妆品里面
        // 海关商品编码
        String hsCode = goods.getHsCode();
        // 商品税率
        BigDecimal goodsRate = goods.getGoodsRate();
        if(hsCodeMap.containsKey(hsCode)){
            String cusGoodsName = goods.getHsCodeName();
            // 法1
            BigDecimal qty1 = goods.getLegalUnit1Qty();
            // 法2
            BigDecimal qty2 = goods.getLegalUnit2Qty();
            // 阈值
            BigDecimal cosmThresholdValue = goods.getCosmThresholdValue();


            BigDecimal gramOrMlUnitPrice = getUnitPrice(retailPrice, goodsRate, cusGoodsName, qty1, qty2);

            //获取化妆品阀值
            if (cosmThresholdValue != null && cosmThresholdValue.compareTo(BigDecimal.ZERO) > 0) {
                if (gramOrMlUnitPrice != null) {
                    //完税法定单位单价大于阈值采用第一档消费税率，否则消费税率为0
                    if (gramOrMlUnitPrice.compareTo(cosmThresholdValue) >= 0) {
                        // 征收消费税，此时判断税率是否为23.06,如果进入if，则是23.06  如果进了else 则当前税率为9.1
                        if(goodsRate.compareTo(consumerGoodsRate) == 0){
                            return getTax(retailPrice, goodsRate);
                        }else{
                            // 如果不是。重新用23.06计算一次
                            gramOrMlUnitPrice = getUnitPrice(retailPrice, consumerGoodsRate, cusGoodsName, qty1, qty2);
                            if (gramOrMlUnitPrice.compareTo(cosmThresholdValue) >= 0) {


                                GoodsEntity updateGoods = new GoodsEntity();
                                updateGoods.setGoodsRate(consumerGoodsRate);
                                updateGoods.setId(goods.getId());
                                goodsService.updateByEntity(updateGoods);
                                // 如果用23.06去计算，还是大于阈值，那就是用23.06去计税
                                return getTax(retailPrice, consumerGoodsRate);
                            }else{
                                BigDecimal tax = getFinalTax(goods, retailPrice, goodsService, cusGoodsName, qty1, qty2);
                                return tax;
                            }
                        }

                    } else {

                        // 不征收消费税，判断税率是否是9.1  如果进了if，则是9.1 ，如果进了else，则当前税率是23.06
                        if(goodsRate.compareTo(noConsumerGoodsRate) == 0){
                            return getTax(retailPrice, goodsRate);
                        }else{

                            // 如果不是，重新用0.091计算一次
                            gramOrMlUnitPrice = getUnitPrice(retailPrice, noConsumerGoodsRate, cusGoodsName, qty1, qty2);
                            if (gramOrMlUnitPrice.compareTo(cosmThresholdValue) >= 0) {
                                BigDecimal tax = getFinalTax(goods, retailPrice, goodsService, cusGoodsName, qty1, qty2);
                                return tax;

                            }else{
                                GoodsEntity updateGoods = new GoodsEntity();
                                updateGoods.setGoodsRate(noConsumerGoodsRate);
                                updateGoods.setId(goods.getId());
                                goodsService.updateByEntity(updateGoods);
                                return getTax(retailPrice, noConsumerGoodsRate);
                            }

                        }
                    }
                } else {
                    String message = "【" + goods.getSku() + "】缺少法定单价";
                    logger.error(message);
                    // 没有法一法二，记录起来
                    TaxErrorRecordEntity taxErrorRecordEntity = new TaxErrorRecordEntity();
                    taxErrorRecordEntity.setSku(goods.getGoodsSn());
                    taxErrorRecordEntity.setMoney(retailPrice.toString());
                    taxErrorRecordEntity.setHandle("0");
                    taxErrorRecordEntity.setGoodsRate(goodsRate.toString());
                    taxErrorRecordEntity.setErrorTime(new Date());
                    goodsService.insertTaxErrorRecord(taxErrorRecordEntity);

                    // 一般走不到这里，但是为了做个保险，还是要这个
                    return getTax(retailPrice, goodsRate);
                }
            }
            // 特殊化妆品但是规格型号符合不上，记录起来
            TaxErrorRecordEntity taxErrorRecordEntity = new TaxErrorRecordEntity();
            taxErrorRecordEntity.setSku(goods.getGoodsSn());
            taxErrorRecordEntity.setMoney(retailPrice.toString());
            taxErrorRecordEntity.setHandle("0");
            taxErrorRecordEntity.setGoodsRate(goodsRate.toString());
            taxErrorRecordEntity.setErrorTime(new Date());
            goodsService.insertTaxErrorRecord(taxErrorRecordEntity);

            // 一般走不到这里，但是为了做个保险，还是要这个
            return getTax(retailPrice, goodsRate);

        }else{
            // 该商品不是特殊海关商品编码,直接用里面的税率进行计算
            return getTax(retailPrice, goodsRate);

        }
    }



    private static BigDecimal getFinalTax(GoodsEntity goods, BigDecimal retailPrice, GoodsService goodsService, String cusGoodsName, BigDecimal qty1, BigDecimal qty2) {
        BigDecimal goodsRate;
        // 当使用0.091的时候，发现要收消费税。当使用0.2306的时候，不收消费税
        // 然后分别用两种计税方式去算税前价，然后算税费，最后去一个更接近税后价的来计算
        BigDecimal noConsumerTaxPrice = retailPrice.divide(BigDecimal.ONE.add(noConsumerGoodsRate),10,RoundingMode.HALF_UP).setScale(2,RoundingMode.HALF_UP);
        BigDecimal tax1 = noConsumerTaxPrice.multiply(consumerGoodsRate).setScale(10,RoundingMode.HALF_UP);
        BigDecimal finalPrice1 = tax1.add(noConsumerTaxPrice);
// 394.78
// 310.29

        BigDecimal consumerTaxPrice = retailPrice.divide(BigDecimal.ONE.add(consumerGoodsRate),10,RoundingMode.HALF_UP).setScale(2,RoundingMode.HALF_UP);
        BigDecimal tax2 = consumerTaxPrice.multiply(noConsumerGoodsRate).setScale(10,RoundingMode.HALF_UP);
        BigDecimal finalPrice2 = tax2.add(consumerTaxPrice);

        // 比较两个价格哪个比较接近税后价
        BigDecimal abs1 = finalPrice1.subtract(retailPrice).abs();
        BigDecimal abs2 = finalPrice2.subtract(retailPrice).abs();

        BigDecimal tax ;
        if(abs1.compareTo(abs2) > 0){
            goodsRate = consumerGoodsRate;
            tax = tax2;
        }else{
            goodsRate = noConsumerGoodsRate;
            tax = tax1;
        }

        // 如果用23.06去计算，小于阈值，则证明当前商品的价格有问题，需要记录起来 当前商品的sku，当前商品税率，异常时间
        // 存储异常sku , 并修改税率
        TaxErrorRecordEntity taxErrorRecordEntity = new TaxErrorRecordEntity();
        taxErrorRecordEntity.setSku(goods.getGoodsSn());
        taxErrorRecordEntity.setMoney(retailPrice.toString());
        taxErrorRecordEntity.setHandle("0");
        taxErrorRecordEntity.setGoodsRate(goodsRate.toString());
        taxErrorRecordEntity.setErrorTime(new Date());
        goodsService.insertTaxErrorRecord(taxErrorRecordEntity);

        GoodsEntity updateGoods = new GoodsEntity();
        updateGoods.setGoodsRate(goodsRate);
        updateGoods.setId(goods.getId());
        goodsService.updateByEntity(updateGoods);
        return tax;
    }


    /**
     * 根据税率、税后价，计算出税
     * @param retailPrice 税后价
     * @param goodsRate 税率
     * @return
     */
    private static BigDecimal getTax(BigDecimal retailPrice, BigDecimal goodsRate) {
        return goodsRate.multiply(retailPrice
                .divide(new BigDecimal(1).add(goodsRate), 10, RoundingMode.HALF_DOWN))
                .setScale(10, RoundingMode.HALF_DOWN);
    }


    /**
     * 计算出特殊化妆品的单价
     * @param retailPrice 税后价
     * @param goodsRate 税率
     * @param cusGoodsName 规格名称
     * @param qty1 法一
     * @param qty2 法二
     * @return
     */
    private static BigDecimal getUnitPrice(BigDecimal retailPrice, BigDecimal goodsRate, String cusGoodsName, BigDecimal qty1, BigDecimal qty2) {
        BigDecimal unit1Price = null;
        BigDecimal unit2Price = null;

        // 根据税后价计算出税前价
        BigDecimal productUnitPrice = retailPrice
                .divide(new BigDecimal(1).add(goodsRate),10, RoundingMode.HALF_DOWN) ; // TODO 需要得到公式计算出税前价

        if (StringUtils.isNotBlank(cusGoodsName) && (cusGoodsName.contains("“片”") || cusGoodsName.contains("“张”") || cusGoodsName.contains("片") || cusGoodsName.contains("张"))) {
            //片、张的单价
            if (qty2 != null) {
                // 计算税额是否达到阈值
                unit2Price = productUnitPrice.divide(qty2, 5, BigDecimal.ROUND_HALF_UP);
            }
        } else {
            //毫升、克的单价
            if (qty1 != null) {
                BigDecimal gramOrMl = qty1.multiply(new BigDecimal(1000));
                unit1Price = productUnitPrice.divide(gramOrMl, 5, BigDecimal.ROUND_HALF_UP);
            }
        }
        // 每单位价格
        // 如果有片、张的单价，按片、张；如果没有则按毫升、克
        BigDecimal gramOrMlUnitPrice = (unit2Price != null) ? unit2Price : unit1Price;
        return gramOrMlUnitPrice;
    }
}