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+package com.kmall.admin.utils;
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+
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+
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+import com.kmall.admin.entity.GoodsEntity;
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+import com.kmall.manager.manager.express.sf.ServiceException;
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+import org.apache.commons.lang3.StringUtils;
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+import org.slf4j.Logger;
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+import org.slf4j.LoggerFactory;
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+
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+import java.math.BigDecimal;
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+
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+/**
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+ * xwh
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+ * 2020年12月7日14:57:04
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+ */
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+public class CalculateTax {
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+ private static final Logger logger = LoggerFactory.getLogger(CalculateTax.class);
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+
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+ /**
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+ * 计算税费，包括消费税和增值税。公式如下：
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+ * 订单该商品总税费 = （商品消费税 + 商品增值税）* 0.7
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+ *
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+ * @param
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+ * @return
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+ */
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+ public static final BigDecimal calculateTax(GoodsEntity goodsEntity, BigDecimal actualPaymentAmount) {
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+ // 该商品消费税
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+ BigDecimal grandConsumerTax = BigDecimal.ZERO;
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+ // 该商品增值税
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+ BigDecimal grandValueAddTax = BigDecimal.ZERO;
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+
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+
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+ String hsCode = goodsEntity.getHsCode();// 海关商品编码
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+ String hsCodeName = goodsEntity.getHsCodeName();// 海关商品编码名称
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+
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+ // 消费税税率
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+ final BigDecimal impConsumTaxRate = goodsEntity.getImpConsumTaxRate();
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+ // 增值税税率
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+ final BigDecimal valueAddedTaxRate = goodsEntity.getValueAddedTaxRate();
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+
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+ try {
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+ // 计算某类产品的消费税
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+ final BigDecimal subConsumerTax = calculateConsumerTax(actualPaymentAmount, impConsumTaxRate, hsCodeName, goodsEntity, actualPaymentAmount);
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+ // 计算某类产品的增值税
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+ final BigDecimal subValueAddTax = calculateValueAddTax(actualPaymentAmount, valueAddedTaxRate, subConsumerTax);
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+
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+ // 计算总的消费税
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+ grandConsumerTax = grandConsumerTax.add(subConsumerTax);
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+ // 计算总的增值税
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+ grandValueAddTax = grandValueAddTax.add(subValueAddTax);
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+ } catch (final RuntimeException e) {
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+ 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);
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+ 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);
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+ }
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+
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+
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+ // 按照公式，打7折
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+ final BigDecimal tax = grandConsumerTax.add(grandValueAddTax).multiply(new BigDecimal("0.7")).setScale(2, BigDecimal.ROUND_HALF_UP);
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+ return tax;
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+ }
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+
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+ /**
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+ * 计算消费税，公式如下：
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+ * 消费税 = （明细商品总价 / (1-消费税税率)） * 消费税税率
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+ *
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+ * @param productSubTotal 订单中的某类商品总价（单价 * 数量）
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+ * @param impConsumTaxRate 进口从价消费税率，百分数
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+ * @param goodsEntity 商品备案信息
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+ * @param productUnitPrice 产品销售单价
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+ * @return 消费税
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+ */
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+ private static final BigDecimal calculateConsumerTax(final BigDecimal productSubTotal, final BigDecimal impConsumTaxRate, final String cusGoodsName, GoodsEntity goodsEntity, final BigDecimal productUnitPrice) {
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+ // 消费税税率为0，不做计算
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+ if (impConsumTaxRate.compareTo(BigDecimal.ZERO) == 0) {
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+ return BigDecimal.ZERO;
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+ }
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+
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+ BigDecimal taxRate = null;
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+
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+ //计算化妆品, 需要计算单价
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+ BigDecimal unit1Price = null;
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+ BigDecimal unit2Price = null;
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+ BigDecimal qty1 = goodsEntity.getLegalUnit1Qty();
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+ BigDecimal qty2 = goodsEntity.getLegalUnit2Qty();
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+
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+
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+ if (StringUtils.isNotBlank(cusGoodsName) && (cusGoodsName.contains("“片”") || cusGoodsName.contains("“张”") || cusGoodsName.contains("\"片\"") || cusGoodsName.contains("\"张\""))) {
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+ //片、张的单价
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+ if (qty2 != null) {
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+ unit2Price = productUnitPrice.divide(qty2, 5, BigDecimal.ROUND_HALF_UP);
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+ }
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+ } else {
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+ //毫升、克的单价
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+ if (qty1 != null) {
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+ BigDecimal gramOrMl = qty1.multiply(new BigDecimal(1000));
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+ unit1Price = productUnitPrice.divide(gramOrMl, 5, BigDecimal.ROUND_HALF_UP);
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+ }
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+ }
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+
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+
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+ // 每单位价格
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+ // 如果有片、张的单价，按片、张；如果没有则按毫升、克
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+ BigDecimal gramOrMlUnitPrice = (unit2Price != null) ? unit2Price : unit1Price;
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+
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+
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+ //获取化妆品阀值
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+ BigDecimal cosmThresholdValue = goodsEntity.getCosmThresholdValue();
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+ if (cosmThresholdValue != null && cosmThresholdValue.compareTo(BigDecimal.ZERO) > 0) {
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+ if (gramOrMlUnitPrice != null) {
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+ //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
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+ if (gramOrMlUnitPrice.compareTo(cosmThresholdValue) >= 0) {
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+ taxRate = impConsumTaxRate.divide(new BigDecimal("100"), 10, BigDecimal.ROUND_HALF_UP);
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+ } else {
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+ taxRate = BigDecimal.ZERO;
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+ }
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+ } else {
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+ String message = "【" + goodsEntity.getSku() + "】缺少法定单价";
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+ logger.error(message);
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+ throw new ServiceException(message);
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+ }
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+ }
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+
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+ // 每单位价格小于化妆品阀值，不做计算
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+ if (taxRate.compareTo(BigDecimal.ZERO) == 0) {
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+ return BigDecimal.ZERO;
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+ }
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+
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+ final BigDecimal tax = productSubTotal.divide(BigDecimal.ONE.subtract(taxRate), 10, BigDecimal.ROUND_HALF_UP).multiply(taxRate);
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+ return tax;
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+ }
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+
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+
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+ /**
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+ * 计算增值税，公式如下：
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+ * 增值税 = (明细商品总价 + 消费税) * 增值税税率
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+ *
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+ * @param productSubTotal 订单中的某类商品总价（单价 * 数量）
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+ * @param valueAddedTaxRate 增值税率，百分数
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+ * @param consumerTax 订单中的某类商品总的消费税
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+ * @return 增值税
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+ */
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+ private static final BigDecimal calculateValueAddTax(final BigDecimal productSubTotal, final BigDecimal valueAddedTaxRate, final BigDecimal consumerTax) {
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+ final BigDecimal taxRate = valueAddedTaxRate.divide(new BigDecimal("100"), 10, BigDecimal.ROUND_HALF_UP);
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+
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+ // 免税，不做计算
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+ if (taxRate.compareTo(BigDecimal.ZERO) == 0) {
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+ return BigDecimal.ZERO;
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+ }
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+
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+ final BigDecimal tax = productSubTotal.add(consumerTax).multiply(taxRate);
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+ return tax;
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+ }
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+
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+}
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