1391 lines
51 KiB
PHP
1391 lines
51 KiB
PHP
<?php
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/**
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* 收费管理公用
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*/
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namespace app\admin\service;
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use think\Db;
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class CalcTaxService
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{
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const OWNERSHIP_TYPE_PERSONAL = 1; // 个人
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const OWNERSHIP_TYPE_ENTERPRISE = 2; // 企业
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const HOUSE_TYPE_RESIDENCE = 1; // 住宅
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const HOUSE_TYPE_NOT_RESIDENCE = 2; // 非住宅
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public function __construct()
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{
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}
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//测试数据
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public function test()
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{
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// 88.57m² 88000元/m²
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$rVAt = $this->calcLandVat(
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0,//重置成本
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6220810,// 原建购价
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0,// 应补地价
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0,//改良投资
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5244,// 城建税
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3746,// 教育费附加
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3712,//印花税
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2,// 购买年限
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'中国工商银行',
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'企业自建房',//房屋用途
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0,
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7794160,
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false,
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'1');
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var_dump($rVAt);
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}
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function valueAddedRatio(
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$totalAssessValue, // U6: 评估总值（元）
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$valueAddedTax, // AA6: 增值税（元）
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$vatRate, // E6: 增值税（税率）
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$resetCost, // Z6: 重置成本（元）
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$originalCost, // S6: 原建购价（元）
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$landPremium, // X6: 应补地价（元）
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$improvementInvestment, // Y6: 改良投资（元）
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$urbanConstructionTax, // AB6: 城建税（元）
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$educationSurcharge, // AC6: 教育费附加（元）
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$localEducationSurcharge, // AD6: 地方教育附加费（元）
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$stampDuty, // AE6: 印花税（元）
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$purchaseYears, // D6: 购买年限
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$bankType, // B6: 银行
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$isFivePercentPolicy // J3单元格是否为"是5%"
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)
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{
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// 计算增值税处理后的分母
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$denominator = ($valueAddedTax === '免征')
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? 1
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: (1 + $vatRate);
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// 计算分子基础值（评估总值/增值税处理）
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$numeratorBase = $totalAssessValue / $denominator;
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// 计算SUM参数集合
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$sumParams = [
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($resetCost > 0) ? $resetCost : $originalCost, // 重置成本或原建购价
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$landPremium, // 应补地价
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$improvementInvestment,// 改良投资
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$urbanConstructionTax, // 城建税
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$educationSurcharge, // 教育费附加
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$localEducationSurcharge, // 地方教育附加费
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$stampDuty // 印花税
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];
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// 计算特殊条件参数（AND嵌套逻辑）
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$specialParam = 0;
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if ($purchaseYears >= 1
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&& $isFivePercentPolicy === '是5%'
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&& $resetCost === '') {
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// 银行类型税率判断
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$taxRate = in_array($bankType, [
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'工行',
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'中行',
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'中行（企业自建房）'
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]) ? 0 : 0.05; // 5%转为小数
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$specialParam = $originalCost * $taxRate * $purchaseYears;
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}
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// 总和计算（分子分母的SUM部分）
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$totalSum = array_sum(array_merge($sumParams, [$specialParam]));
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// 最终增值比例计算（保留4位小数）
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return round(
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(($numeratorBase - $totalSum) / $totalSum) * 100,
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4
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);
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}
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/** 项目扣除项
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** 扣除项目金额=原建购价+城建+教育附加+印花+交易服务+（原建购价×5%×购买年限）
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**/
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public static function calc_exclude_taxcost(
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$resetCost, // 重置成本 原Z6
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$originBuildCost,//原建购价
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$landPriceSupple,//应补地价
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$improvementInvest,//改良投资原Y6
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$cityBuildTax,//城建税原AB6
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$eduTax,// 教育费附加原AC6
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$stampTax,//印花税
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$buyYears,//购买年限（年）
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$bankName,//银行名称 原B6
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$houseUsage,//房屋用途 原J3_house_usage
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$tradeServeFee //交易服务费
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)
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{
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$r = [
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'res' => 0,
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'msg' => 'success',
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'code' => 0,
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'debug' => '',
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'rate' => 0,
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'cost' => 0
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];
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// 重置成本优先，若无重置成本则使用原建购价
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$cost = $resetCost > 0 ? $resetCost : $originBuildCost;
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// 默认为0
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$rate = 0;
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// 银行为中国工商银行或中国银行，且非企业自建房，则税率5%
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if ($bankName === '中国工商银行'
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or $bankName === '中国银行'
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or ($bankName === '中国银行' and $houseUsage === '企业自建房')) { // 银行为中国工商银行或中国银行，且非企业自建房，则税率5%
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$rate = 0.00;
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} else { // 其他情况，税率为0.05
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$rate = 0.05;
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}
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// 计算扣除项目金额
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$tax = round((float)$cost + (float)$improvementInvest + (float)$cityBuildTax + (float)$eduTax + (float)$stampTax + (float)$tradeServeFee + ((float)$originBuildCost * (float)$rate * (float)$buyYears));
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$r = [
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'res' => (float)$tax,
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'msg' => '成功',
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'code' => 0,
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'debug' => ' 银行：' . $bankName . ' 扣除-银行影响的税率：' . $rate . ' 重置成本:' . $resetCost . ' 原建构成本：' . $originBuildCost . ' cost:' . $cost . ' improvementInvest' . $improvementInvest . ' cityBuildTax:' . $cityBuildTax . ' eduTax:' . $eduTax . ' stampTax:' . $stampTax . ' tradeServeFee:' . $tradeServeFee,
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'rate' => (float)$rate,
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'cost' => (float)$cost
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];
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return $r;
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}
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/**
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* 计算增值价格
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* @param $totalAssessValue 评估总值 原U6
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* @param $valueAddedTax 增值税（元）原AA6
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* @param $vatRate 增值税（税率）原E6
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* @param $resetCost 重置成本 原Z6
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* @param $originalCost 原建购价 原S6
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* @param $landPremium 应补地价 原X6
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* @param $improvementInvestment 改良投资 原Y6
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* @param $urbanConstructionTax 城建税 原AB6
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* @param $educationSurcharge 教育费附加 原AC6
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* @param $localEducationSurcharge 地方教育附加费 原AD6
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* @param $stampDuty 印花税 原AE6
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* @param $purchaseYears 购买年限 原D6
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* @param $bankType 银行 原B6
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* @param $isFivePercentPolicy J3单元格是否为"是5%" 原J3_is_5_percent
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* @return float
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*/
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private function valueAddedPrice(
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$totalAssessValue, // 评估总值 原U6
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$valueAddedTax, // 增值税（元）原AA6
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$vatRate, // 增值税（税率）原E6
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$resetCost, // 重置成本 原Z6
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$originalCost, // 原建购价 原S6
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$landPremium, // 应补地价 原X6
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$improvementInvestment, // 改良投资 原Y6
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$urbanConstructionTax, // 城建税 原AB6
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$educationSurcharge, // 教育费附加 原AC6
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$localEducationSurcharge, // 地方教育附加费 原AD6
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$stampDuty, // 印花税 原AE6
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$purchaseYears, // 购买年限 原D6
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$bankType, // 银行 原B6
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$isFivePercentPolicy // J3单元格是否为"是5%" 原J3_is_5_percent
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)
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{
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// 计算分母（增值税处理）
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$denominator = ($valueAddedTax === '免征') ? 1 : (1 + $vatRate);
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$numerator = $totalAssessValue / $denominator;
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// SUM参数1：重置成本或原建购价
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$sumParam1 = $resetCost > 0 ? $resetCost : $originalCost;
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// SUM其他参数
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$sumParams = [
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$sumParam1,
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$landPremium, // 应补地价
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$improvementInvestment,// 改良投资
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$urbanConstructionTax, // 城建税
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$educationSurcharge, // 教育费附加
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$localEducationSurcharge, // 地方教育附加费
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$stampDuty // 印花税
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];
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// SUM参数8：特殊条件计算
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$specialParam8 = 0;
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if ($purchaseYears >= 1 && $isFivePercentPolicy === '是5%' && $resetCost === '') {
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$taxRate = in_array($bankType, ['工行', '中行', '中行（企业自建房）']) ? 0 : 0.05;
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$specialParam8 = $originalCost * $taxRate * $purchaseYears;
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}
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// 总和计算
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$totalSum = array_sum(array_merge($sumParams, [$specialParam8]));
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// 最终计算并四舍五入
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return round($numerator - $totalSum);
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}
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/**
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* 计算增值税
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*
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* @param bool $owenship_type 产权人类型（1: 个人, 2: 企业）
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* @param string|null $transaction_date 交易日期（格式：YYYY-MM-DD，仅企业需要）
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* @param float $total_assessment_price 评估总值（万元）
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* @return array 包含计算结果的标准响应数组
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*/
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public function calculate_valueAddtion_tax(
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$owenship_type,
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$transaction_date = null,
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$total_assessment_price,
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$OriginalAmount, // 原建构价 //加上应补地价/改良投资
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$desc = ""
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): array
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{
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$result = [
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'res' => 0.00, // 计算结果
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'debug' => '',
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'code' => 0, // 0为成功，负数为失败
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'msg' => '成功!'
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];
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// 参数有效性校验
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if ($total_assessment_price <= 0) {
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$result['code'] = -1;
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$result['msg'] = '评估总值必须大于0';
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return $result;
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}
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// 获取增值税率
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$vatRes = CalcTaxService::calc_value_added_tax_rate($owenship_type, $transaction_date);
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if ($vatRes['code'] < 0) {
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$result['code'] = -1;
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$result['msg'] = '计算增值税率出错：' . $vatRes['msg'];
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return $result;
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}
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$vat_rate = $vatRes['res'];
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// 计算税额
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$tax_base = ($total_assessment_price - $OriginalAmount) / (1 + $vat_rate);
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$tax = $tax_base * $vat_rate;
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//var_dump( $desc, $transaction_date ,$vat_rate,'增值税：'.$tax );
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// 设置结果
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$result['res'] = round($tax, 0);
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//var_dump('vat',$total_assessment_price,$owenship_type,$transaction_date,$vat_rate );
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$result['debug'] = ' 增值税-税率:' . $vat_rate;
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//var_dump(' 增值税税率',$vat_rate ,$total_assessment_price,$OriginalAmount);
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return $result;
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}
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/**
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* 计算契税（标准返回格式版）
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* @param int $owenship_type 1个人 2企业
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* @param int $property_type 房产类型（普通住宅/非住宅）
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* @param bool $is_two_years 持有是否满两年
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* @param float $area 房屋面积（平方米）
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* @param float $total_assessment_price 评估总值（万元）
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* @param float|null $original_price 原建购价（仅企业/非住宅需要）
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* @param string|null $transaction_date 交易日期（仅企业/非住宅需要，格式：YYYY-MM-DD）
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* @return array 包含计算结果的标准响应数组
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*/
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public function calculate_deed_tax_old(
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$owenship_type,
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$property_type,
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$is_two_years,
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$area,
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$total_assessment_price,
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$original_price,
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$transaction_date,
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$vat_tax, // 增值税
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$desc = ""): array
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{
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$result = [
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'res' => 0.00,
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'taxrate' => 0.00,
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'code' => 0,
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'msg' => '成功!'
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];
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/*var_dump( $desc, $owenship_type,
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$property_type,
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$is_two_years,
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$area,
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$total_assessment_price,
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$original_price ,
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$transaction_date);*/
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// 基础参数校验
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if ($owenship_type == '2' && ($original_price === null || $transaction_date === null)) {
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return Pending::set_error(-3, '企业/非住宅必须提供原建购价和交易日期', '企业/非住宅必须提供原建购价和交易日期');
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}
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if ($total_assessment_price <= 0) {
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return Pending::set_error(-5, '评估总值必须大于0', '评估总值必须大于0');
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}
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$tax = 0; // 初始化
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// 个人住宅计算逻辑
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if ($owenship_type == '1') {
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if ($property_type !== '1') { // 个人名下非住宅
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// 计算税基
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$tax_base = $is_two_years
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? max(($total_assessment_price - $original_price), 0)
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: $total_assessment_price;
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$tax = $tax_base / 1.05 * 0.03;
|
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} else //个人住宅
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{
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if ($area <= 0) {
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return Pending::set_error(-4, '房屋面积必须大于0', '房屋面积必须大于0');
|
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}
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|
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// 计算税率
|
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$rate = $is_two_years
|
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? ($area < 140 ? 0.01 : 0.015)
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: ($area < 140 ? 0.01 : 0.015);
|
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|
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$rate2 = $is_two_years ? 1 : 1.05; // 满两年为1，否则1.05
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||
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$tax = $total_assessment_price / $rate2 * $rate;
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||
|
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}
|
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// var_dump( '契税-个人： 税率：',$vat_rate,' 税基：',$rate2);
|
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|
||
} else // 企业计算逻辑
|
||
{
|
||
$vat_rate = 0;// 增值税率
|
||
|
||
// 如果增值税等于0
|
||
if ($vat_tax <= 0) {
|
||
$tax = $total_assessment_price * 0.03;
|
||
} else {
|
||
// 获取增值税率
|
||
$vatRes = $this->calc_value_added_tax_rate($owenship_type, $transaction_date);
|
||
if ($vatRes['code'] < 0) {
|
||
$result['code'] = -1;
|
||
$result['msg'] = '计算增值税率出错：' . $vatRes['msg'];
|
||
$result['debug'] = '计算增值税率出错：' . $vatRes['msg'];
|
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// var_dump('$vatRes',$transaction_date,$vatRes,);
|
||
return $result;
|
||
}
|
||
|
||
$vat_rate = $vatRes['res'];
|
||
|
||
// 计算最终税额
|
||
$tax = ($total_assessment_price / (1.0 + $vat_rate)) * 0.03;
|
||
|
||
// 填充额外信息
|
||
$result['rate'] = $vat_rate;
|
||
//var_dump( '契税-企业： 增值税率：',$vat_rate);
|
||
}
|
||
}
|
||
|
||
// 最终处理
|
||
$result['res'] = round(max($tax, 0), 2);
|
||
$result['taxrate'] = round($tax_base ?? 0, 2);
|
||
$result['debug'] = " 【契税】 税率：" . ($vat_rate . ($property_type !== '1') ? "企业" : '个人');
|
||
|
||
|
||
return $result;
|
||
}
|
||
|
||
// 错误处理辅助函数
|
||
public function set_error(int $code, string $msg, string $debug = "")
|
||
{
|
||
return [
|
||
'res' => 0.00,
|
||
'taxrate' => 0.00,
|
||
'code' => $code,
|
||
'msg' => $msg,
|
||
'debug' => $debug
|
||
];
|
||
}
|
||
|
||
// 计算增值比例
|
||
public function calc_value_added_ratio(
|
||
$totalAssessValue, // U6: 评估总值（元）
|
||
$isValueAddedTaxFree, // 是否免征增值税（元）
|
||
$excluseTaxCost // 扣除项目金额总和
|
||
)
|
||
{
|
||
$rate = $isValueAddedTaxFree ? 1 : 1.05;
|
||
$v = ($totalAssessValue / $rate) - $excluseTaxCost;
|
||
//var_dump("--------------calc_value_added_ratio:",$v,$totalAssessValue,$isPayValueAddedTax,$excluseTaxCost);
|
||
return (($v > 0 ? $v : 0) / $excluseTaxCost);
|
||
}
|
||
|
||
/**
|
||
* 计算印花税
|
||
*
|
||
* @param 评估总值
|
||
* @param 权利人
|
||
* @param 房屋类型
|
||
* @param 购买日期
|
||
*/
|
||
public function calc_stamp_tax(
|
||
$total_assessment_price,//评估总值
|
||
$owenship_type,//权利人
|
||
$house_type,//房屋类型
|
||
$transaction_date//购买日期
|
||
)
|
||
{
|
||
$resAT = [
|
||
'res' => 0,
|
||
'debug' => "",
|
||
'code' => 0,
|
||
'msg' => '成功!'
|
||
];
|
||
|
||
// 个人住宅不征税
|
||
if ($owenship_type == 1 and $house_type == 1) {
|
||
$resAT['res'] = '暂不计征';
|
||
return $resAT;
|
||
}
|
||
|
||
// round(评估总值/（1+增值税率)*0.05%)
|
||
$r = CalcTaxService::calc_value_added_tax_rate($owenship_type, $transaction_date);
|
||
if ($r['code'] < 0) {
|
||
$resAT['res'] = 0;
|
||
$resAT['code'] = -1;
|
||
$resAT['msg'] = $resAT['msg'];
|
||
return $resAT;
|
||
} else {
|
||
$taxRate = $r['res'];
|
||
$resAT['res'] = round($total_assessment_price / (1 + $taxRate) * 0.0005, 0);
|
||
$resAT['debug'] = ' 印花税增值税率：' . $taxRate;
|
||
return $resAT;
|
||
}
|
||
}
|
||
|
||
|
||
/**
|
||
* 计算核定土地增值税（单位：万元）
|
||
* @param float $total_assessment_price 评估总值（万元）
|
||
* @param string $property_usage 物业用途（'shop': 商铺, 'hotel': 酒店, 'office': 写字楼, 'other': 其他, 'residential': 住宅）
|
||
* @return float 计算结果保留两位小数
|
||
*/
|
||
private function calcFixLandVatTax(float $total_assessment_price, string $houseUsage): array
|
||
{
|
||
// 定义不同类型物业的税率
|
||
$tax_rates = [
|
||
'1' => 0.06, // 住宅税率 6%
|
||
'2' => 0.10, // 商铺税率 10% 酒店税率 10% 写字楼税率 10%
|
||
// 其他 0.05
|
||
];
|
||
|
||
// 获取对应物业类型的税率，如果类型不存在，默认使用其他类型的税率
|
||
$tax_rate = 0.05;
|
||
if ($houseUsage == '1' or $houseUsage == '2') {
|
||
$tax_rate = $tax_rates[$houseUsage];
|
||
}
|
||
|
||
// 计算核定税额
|
||
$assessed_tax_amount = ($total_assessment_price / 1.05) * $tax_rate;
|
||
|
||
// 返回结果，保留两位小数
|
||
return $res = ['res' => round($assessed_tax_amount, 2), 'taxRate' => $tax_rate, 'assessed_tax_amount' => $assessed_tax_amount, 'msg' => '成功'];
|
||
}
|
||
|
||
/**
|
||
* 增值税率
|
||
* @param owenship_type 权利人： 1个人;2企业
|
||
* @param transaction_date 购买日期 年-月-日 (购买日期：2016-4-30前 5%；后9%)
|
||
* @return array 'res'
|
||
* **/
|
||
public static function calc_value_added_tax_rate($owenship_type, $transaction_date)
|
||
{
|
||
|
||
$res = [
|
||
'code' => 0, // 0为成功，复数为失败。
|
||
'msg' => '成功！',
|
||
'res' => 0 // 结果值
|
||
];
|
||
|
||
// 确定增值税率
|
||
$vat_rate = 0.05; // 默认增值税率
|
||
// 企业名下，并且分2016-4.30日前后，前：0.05，后0.09
|
||
if ($owenship_type == 2 && $transaction_date !== null) {
|
||
// 校验交易日期格式
|
||
if (!preg_match('/^\d{4}-\d{2}-\d{2}$/', $transaction_date)) {
|
||
$res['code'] = -2;
|
||
$res['msg'] = '交易日期格式错误！应为YYYY-MM-DD';
|
||
// var_dump($desc.'交易日期格式应为YYYY',$total_assessment_price,$owenship_type,$transaction_date,$vat_rate );
|
||
return $res;
|
||
}
|
||
|
||
// 根据交易日期调整增值税率
|
||
if (strtotime($transaction_date) > strtotime('2016-04-30')) {
|
||
$vat_rate = 0.09;
|
||
}
|
||
}
|
||
|
||
$res['res'] = round($vat_rate, 2);
|
||
return $res;
|
||
}
|
||
|
||
/**
|
||
* 计算增值税
|
||
*
|
||
* @param bool $owenship_type 产权人类型（1: 个人, 2: 企业）
|
||
* @param string|null $transaction_date 交易日期（格式：YYYY-MM-DD，仅企业需要）
|
||
* @param float $total_assessment_price 评估总值（万元）
|
||
* @return array 包含计算结果的标准响应数组
|
||
*/
|
||
public function calculate_valueAddtion_tax_old(
|
||
$owenship_type,
|
||
$transaction_date = null,
|
||
$total_assessment_price,
|
||
$desc = ""
|
||
): array
|
||
{
|
||
$result = [
|
||
'res' => 0.00, // 计算结果
|
||
'code' => 0, // 0为成功，负数为失败
|
||
'msg' => '成功!'
|
||
];
|
||
|
||
// 参数有效性校验
|
||
if ($total_assessment_price <= 0) {
|
||
$result['code'] = -1;
|
||
$result['msg'] = '评估总值必须大于0';
|
||
return $result;
|
||
}
|
||
|
||
// 确定增值税率
|
||
$vat_rate = 0.05; // 默认增值税率
|
||
if ($owenship_type == 2 && $transaction_date !== null) {
|
||
// 校验交易日期格式
|
||
if (!preg_match('/^\d{4}-\d{2}-\d{2}$/', $transaction_date)) {
|
||
$result['code'] = -2;
|
||
$result['msg'] = '交易日期格式应为YYYY-MM-DD';
|
||
// var_dump($desc.'交易日期格式应为YYYY',$total_assessment_price,$owenship_type,$transaction_date,$vat_rate );
|
||
return $result;
|
||
}
|
||
|
||
// 根据交易日期调整增值税率
|
||
if (strtotime($transaction_date) > strtotime('2016-04-30')) {
|
||
$vat_rate = 0.09;
|
||
}
|
||
}
|
||
|
||
// 计算税额
|
||
$tax_base = $total_assessment_price / (1 + $vat_rate);
|
||
$tax = $tax_base * 0.05;
|
||
|
||
// 设置结果
|
||
$result['res'] = round($tax, 2);
|
||
//var_dump('vat',$total_assessment_price,$owenship_type,$transaction_date,$vat_rate );
|
||
|
||
return $result;
|
||
}
|
||
|
||
/**
|
||
* 计算契税（标准返回格式版）
|
||
* @param int $owenship_type 1个人 2企业
|
||
* @param int $property_type 房产类型（普通住宅/非住宅）
|
||
* @param bool $is_two_years 持有是否满两年
|
||
* @param float $area 房屋面积（平方米）
|
||
* @param float $total_assessment_price 评估总值（万元）
|
||
* @param float|null $original_price 原建购价（仅企业/非住宅需要）
|
||
* @param string|null $transaction_date 交易日期（仅企业/非住宅需要，格式：YYYY-MM-DD）
|
||
* @return array 包含计算结果的标准响应数组
|
||
*/
|
||
public function calculate_deed_tax(
|
||
$owenship_type,
|
||
$property_type,
|
||
bool $is_two_years,
|
||
$area,
|
||
$total_assessment_price,
|
||
$original_price = null,
|
||
$transaction_date = null
|
||
): array
|
||
{
|
||
$result = [
|
||
'res' => 0.00,
|
||
'taxrate' => 0.00,
|
||
'code' => 0,
|
||
'msg' => '成功!'
|
||
];
|
||
|
||
// 基础参数校验
|
||
if ($owenship_type == '2' && ($original_price === null || $transaction_date === null)) {
|
||
return $this->set_error(-3, '企业/非住宅必须提供原建购价和交易日期');
|
||
}
|
||
|
||
/* if (!preg_match('/^\d{4}-\d{2}-\d{2}$/', $transaction_date ?? '')) {
|
||
return $this->set_error(-6, '交易日期格式应为YYYY-MM-DD');
|
||
}*/
|
||
|
||
if ($total_assessment_price <= 0) {
|
||
return $this->set_error(-5, '评估总值必须大于0');
|
||
}
|
||
|
||
try {
|
||
|
||
$tax = 0; // 初始化
|
||
|
||
// 个人住宅计算逻辑
|
||
if ($owenship_type == '1') {
|
||
if ($property_type !== '1') { // 个人名下非住宅
|
||
// 计算税基
|
||
$tax_base = $is_two_years
|
||
? max(($total_assessment_price - $original_price), 0)
|
||
: $total_assessment_price;
|
||
|
||
|
||
$tax = $tax_base / 1.05 * 0.03;
|
||
} else //个人住宅
|
||
{
|
||
if ($area <= 0) {
|
||
return $this->set_error(-4, '房屋面积必须大于0');
|
||
}
|
||
|
||
// 计算税率
|
||
$rate = $is_two_years
|
||
? ($area < 140 ? 0.01 : 0.015)
|
||
: ($area < 140 ? 0.01 : 0.015);
|
||
|
||
$rate2 = $is_two_years ? 1 : 1.05; // 满两年为1，否则1.05
|
||
|
||
$tax = $total_assessment_price / $rate2 * $rate;
|
||
|
||
|
||
}
|
||
|
||
// 企业计算逻辑
|
||
} else {
|
||
// 确定增值税率
|
||
$vat_rate = ($transaction_date < '2016-04-30') ? 0.05 : 0.09;
|
||
|
||
// 计算税基
|
||
$tax_base = $is_two_years
|
||
? max(($total_assessment_price - $original_price), 0)
|
||
: $total_assessment_price;
|
||
|
||
// 计算最终税额
|
||
$tax = ($tax_base / (1.0 + $vat_rate)) * 0.03;
|
||
|
||
// 填充额外信息
|
||
$result['rate'] = $vat_rate;
|
||
}
|
||
|
||
// 最终处理
|
||
$result['res'] = round(max($tax, 0), 2);
|
||
$result['taxrate'] = round($tax_base ?? 0, 2);
|
||
|
||
} catch (Exception $e) {
|
||
return $this->set_error(-1, '计算异常: ' . $e->getMessage());
|
||
}
|
||
|
||
return $result;
|
||
}
|
||
|
||
// 错误处理辅助函数
|
||
public function set_error_old(int $code, string $msg)
|
||
{
|
||
return [
|
||
'res' => 0.00,
|
||
'taxrate' => 0.00,
|
||
'code' => $code,
|
||
'msg' => $msg
|
||
];
|
||
}
|
||
|
||
/*****************************************************/
|
||
|
||
/**
|
||
* 计算增值税和增值税率
|
||
* @param $ownership_type
|
||
* @param $house_type
|
||
* @param $transaction_date
|
||
* @param $purchase_year
|
||
* @param $total_assessment_price
|
||
* @param $original_amount
|
||
* @param $land_price_supple
|
||
* @param $improvement_invest
|
||
* @return array
|
||
*/
|
||
public static function calcAddedTax(
|
||
$ownership_type, // 产权人类型(1=个人 2=企业)
|
||
$house_type, // 房产类型(1=住宅 2=非住宅)
|
||
$transaction_date, //购买日期
|
||
$purchase_year, //购买年限
|
||
$total_assessment_price, //评估总值
|
||
$original_amount, // 原建构价
|
||
$land_price_supple, // 应补地价
|
||
$improvement_invest // 改良投资
|
||
)
|
||
{
|
||
if ($ownership_type == self::OWNERSHIP_TYPE_PERSONAL) { //个人
|
||
if ($house_type == self::HOUSE_TYPE_RESIDENCE) { //住宅
|
||
if ($purchase_year >= 2) {
|
||
$added_tax = '免征';
|
||
$added_tax_rate = 0;
|
||
} else {
|
||
$added_tax_rate = 3;
|
||
$added_tax = $total_assessment_price / (1 + ($added_tax_rate / 100)) * ($added_tax_rate / 100);
|
||
}
|
||
} else { //非住宅
|
||
$added_tax_rate = 5;
|
||
$added_tax = max(
|
||
0,
|
||
($total_assessment_price - $original_amount - $land_price_supple - $improvement_invest) / (1 + ($added_tax_rate / 100)) * ($added_tax_rate / 100)
|
||
);
|
||
}
|
||
} else { //企业
|
||
$added_tax_rate = self::getAddedTaxRate($ownership_type, $transaction_date);
|
||
$added_tax = max(
|
||
0,
|
||
($total_assessment_price - $original_amount - $land_price_supple - $improvement_invest) / (1 + ($added_tax_rate / 100)) * ($added_tax_rate / 100)
|
||
);
|
||
}
|
||
if ($added_tax === '免征' || $added_tax == 0) {
|
||
$added_tax_rate = 0;
|
||
}
|
||
|
||
return [
|
||
'added_tax' => $added_tax,
|
||
'added_tax_rate' => $added_tax_rate,
|
||
];
|
||
}
|
||
|
||
/**
|
||
* 计算城建税
|
||
* @param $added_tax string|int|float 增值税
|
||
* @return string|float
|
||
*/
|
||
public static function calcUrbanConstructionTax($added_tax)
|
||
{
|
||
if ($added_tax === '免征') {
|
||
return '免征';
|
||
}
|
||
return $added_tax * 0.07;
|
||
}
|
||
|
||
/**
|
||
* 计算教育附加费
|
||
* @param $added_tax string|int|float 增值税
|
||
* @return string|float
|
||
*/
|
||
public static function calcEduSurcharge($added_tax)
|
||
{
|
||
if ($added_tax === '免征') {
|
||
return '免征';
|
||
}
|
||
return $added_tax * 0.05;
|
||
}
|
||
|
||
/**
|
||
* 计算扣除项目金额
|
||
* @param $reset_cost string 重置成本
|
||
* @param $original_amount float 原建购价
|
||
* @param $purchase_year int 购买年限
|
||
* @param $bank_name string 银行名称
|
||
* @param $land_price_supple float 应补地价
|
||
* @param $improvement_invest float 改良投资
|
||
* @param $urban_construction_tax float 城建税
|
||
* @param $edu_surcharge float 教育附加费
|
||
* @return float 扣除项目金额
|
||
*/
|
||
public static function calcExclueProjectFee(
|
||
$reset_cost, // 重置成本
|
||
$original_amount, // 原建购价
|
||
$purchase_year, // 购买年限
|
||
$bank_name, // 银行名称
|
||
$land_price_supple, // 应补地价
|
||
$improvement_invest, // 改良投资
|
||
$urban_construction_tax, // 城建税
|
||
$edu_surcharge, // 教育附加费
|
||
$stamp_duty // 印花税
|
||
)
|
||
{
|
||
if ($reset_cost > 0) {
|
||
$tmp_fee1 = $reset_cost;
|
||
} else {
|
||
$tmp_fee1 = $original_amount;
|
||
}
|
||
|
||
$tmp_fee2 = 0;
|
||
if ($purchase_year >= 1 && empty($reset_cost) && !($bank_name == '中国工商银行' || $bank_name == '中国银行')) {
|
||
$tmp_fee2 = $original_amount * 0.05 * $purchase_year;
|
||
}
|
||
// dump($purchase_year);
|
||
// dump($tmp_fee1);
|
||
// dump($urban_construction_tax);
|
||
// dump($edu_surcharge);
|
||
// dump($stamp_duty);
|
||
// dump($tmp_fee2);
|
||
// dump($tmp_fee1 + $land_price_supple + $improvement_invest + $urban_construction_tax + $edu_surcharge + $stamp_duty + $tmp_fee2);
|
||
// die;
|
||
|
||
|
||
return $tmp_fee1 + $land_price_supple + $improvement_invest + $urban_construction_tax + $edu_surcharge + $stamp_duty + $tmp_fee2;
|
||
}
|
||
|
||
/**
|
||
* 计算土地增值税
|
||
* @param $options_land_added_tax_rate float 土地增值税率，百分比
|
||
* @param $ownership_type int 产权人类型（1: 个人, 2: 企业）
|
||
* @param $house_type int 房屋类型（1: 住宅, 2: 非住宅）
|
||
* @param $added_tax_rate int 增值税税率 百分比
|
||
* @param $total_assessment_price float 评估总值
|
||
* @param $exclue_project_fee float 扣除项目金额
|
||
* @param $tax_rate float 税率，百分比
|
||
* @param $rapid_calc_rate float 速算率，百分比
|
||
* @param $bank_name string 银行名称
|
||
* @param $loan_type string 贷款种类
|
||
* @return float|int|string
|
||
*/
|
||
public static function calcLandAddedTaxFee(
|
||
$options_land_added_tax_rate, // 土地增值税率
|
||
$ownership_type, // 产权人类型
|
||
$house_type, // 房屋类型
|
||
$house_usage, // 房屋用途
|
||
$original_amount, // 原建构价
|
||
$added_tax_rate, // 增值税税率
|
||
$total_assessment_price, // 评估总值
|
||
$exclue_project_fee, // 扣除项目金额
|
||
$tax_rate, // 规定税率
|
||
$rapid_calc_rate, // 速算率
|
||
$bank_name, // 银行名称
|
||
$loan_type // 贷款种类
|
||
)
|
||
{
|
||
// 个人-住宅的情况
|
||
if ($ownership_type == self::OWNERSHIP_TYPE_PERSONAL && $house_type == self::HOUSE_TYPE_RESIDENCE) {
|
||
return '免征';
|
||
}
|
||
$house_usage_dict_list = Db::name('dictionary')->where('type', 'HOUSE_USAGE')->column('code,valname');
|
||
|
||
// 2.如果选项中选择了【不征】，则直接返回0
|
||
$approved_land_added_tax_rate = 0;
|
||
if ($options_land_added_tax_rate == '不征') {
|
||
return 0;
|
||
} else if ($options_land_added_tax_rate == '正常征税') {
|
||
$approved_land_added_tax_rate = self::getApprovedLandTaxRate($house_usage, $house_usage_dict_list); //核定土地增值税税率
|
||
} else if (strpos($options_land_added_tax_rate, '%') !== false) { //只要选了百分号的土增税率，都统一返回核定 2025-07-10
|
||
$approved_land_added_tax_rate = trim($options_land_added_tax_rate, '%');
|
||
$approved_land_added_price = $total_assessment_price / (1 + ($added_tax_rate / 100)) * ($approved_land_added_tax_rate / 100);
|
||
return $approved_land_added_price;
|
||
} else { //为空
|
||
//企业名下的物业，土增默认为正常扣，所得默认为不扣就是否
|
||
//个人名下的非住宅土增默认为正常扣，所得默认为正常扣
|
||
if (($ownership_type == self::OWNERSHIP_TYPE_ENTERPRISE)
|
||
||
|
||
($ownership_type == self::OWNERSHIP_TYPE_PERSONAL && $house_type == self::HOUSE_TYPE_NOT_RESIDENCE)
|
||
) {
|
||
$approved_land_added_tax_rate = self::getApprovedLandTaxRate($house_usage, $house_usage_dict_list); //核定土地增值税税率
|
||
}
|
||
}
|
||
$approved_land_added_price = $total_assessment_price / (1 + ($added_tax_rate / 100)) * ($approved_land_added_tax_rate / 100);
|
||
$verify_land_added_price = ($total_assessment_price / (1 + ($added_tax_rate / 100)) - $exclue_project_fee) * ($tax_rate / 100) - $exclue_project_fee * ($rapid_calc_rate / 100);
|
||
|
||
if ($original_amount > 0) {
|
||
$return_price = $verify_land_added_price;
|
||
} else {
|
||
$return_price = $approved_land_added_price;
|
||
}
|
||
// 核定和核实的，哪个低的取哪个
|
||
if (
|
||
($bank_name == '中国工商银行' && $loan_type == '普惠')
|
||
&&
|
||
(
|
||
$ownership_type == self::OWNERSHIP_TYPE_ENTERPRISE //企业名下物业
|
||
||
|
||
($ownership_type == self::OWNERSHIP_TYPE_PERSONAL && $house_type == self::HOUSE_TYPE_NOT_RESIDENCE) //个人名下非住宅
|
||
)
|
||
) {
|
||
$return_price = min($approved_land_added_price, max(0, $verify_land_added_price));
|
||
}
|
||
// 工行对公、邮储、中行、浙商、华润这几家银行不能做核定。2025-07-10
|
||
if (
|
||
($bank_name == '中国工商银行' && $loan_type == '对公')
|
||
||
|
||
in_array($bank_name, [
|
||
'中国邮政储蓄银行',
|
||
'中国银行',
|
||
'浙商银行',
|
||
'珠海华润银行',
|
||
])
|
||
) {
|
||
$return_price = $verify_land_added_price;
|
||
}
|
||
return $return_price;
|
||
|
||
//企业名下不管是住宅非住宅，土增都是正常扣税，所得不扣
|
||
//个人名下非住宅，土增默认正常扣，所得正常扣
|
||
//工行普惠，个人名下住宅，只扣契税（税费合计）
|
||
//工行普惠，个人名下非住宅，土增正常扣，和核定，哪个低取哪个
|
||
}
|
||
|
||
/**
|
||
* 计算印花税
|
||
* @param $ownership_type int 产权人类型 (1=个人 2=企业)
|
||
* @param $house_type int 房产类型 (1=住宅 2=非住宅)
|
||
* @param $total_assessment_price float 评估总值
|
||
* @param $added_tax_rate float 增值税率，百分比
|
||
* @return float|string
|
||
*/
|
||
public static function calcStampDuty($ownership_type, $house_type, $total_assessment_price, $added_tax_rate)
|
||
{
|
||
if ($ownership_type == self::OWNERSHIP_TYPE_PERSONAL && $house_type == self::HOUSE_TYPE_RESIDENCE) {
|
||
return '暂不计征';
|
||
}
|
||
return $total_assessment_price / (1 + ($added_tax_rate / 100)) * 0.0005;
|
||
}
|
||
|
||
/**
|
||
* 计算个人所得税
|
||
* @param $ownership_type int 产权人类型 (1=个人 2=企业)
|
||
* @param $purchase_date string 购买日期
|
||
* @param $house_type int 房产类型 (1=住宅 2=非住宅)
|
||
* @param $house_usage string 房屋用途
|
||
* @param $option_personal_income_tax_rate float|string 个人所得税税率，"带百分号的百分比"或者"是"
|
||
* @param $bank_name string 银行名称
|
||
* @param $loan_type string 贷款种类
|
||
* @param $added_tax string|int|float 增值税
|
||
* @param $added_tax_rate string|int|float 增值税率
|
||
* @param $total_assessment_price float 评估总值
|
||
* @param $original_amount float 原建购价
|
||
* @param $land_price_supple float 应补地价
|
||
* @param $improvement_invest float 改良投资
|
||
* @param $urban_construction_tax float 城建税
|
||
* @param $edu_surcharge float 教育附加费
|
||
* @param $stamp_duty float 印花税
|
||
* @param $land_added_tax_fee float 土地增值税
|
||
* @param $tran_service_fee int 交易服务费，直接默认0
|
||
* @param $deed_tax float 契税
|
||
* @param $auction_fee float 拍卖费
|
||
* @param $litigation_cost float 诉讼费用
|
||
* @return mixed|string
|
||
*/
|
||
public static function calcPersonalIncomeTax(
|
||
$ownership_type, // 产权人类型(1=个人 2=企业)
|
||
$purchase_date, // 购买日期
|
||
$house_type, // 房产类型 (1=住宅 2=非住宅)
|
||
$house_usage, // 房屋用途
|
||
$option_personal_income_tax_rate, // 个人所得税税率，百分比
|
||
$bank_name, // 银行名称
|
||
$loan_type, //贷款种类
|
||
$added_tax, //增值税
|
||
$added_tax_rate, //增值税
|
||
$total_assessment_price, // 评估总值
|
||
$original_amount, // 原建构价
|
||
$land_price_supple, // 应补地价
|
||
$improvement_invest, // 改良投资
|
||
$urban_construction_tax, // 城建税
|
||
$edu_surcharge, // 教育附加费
|
||
$stamp_duty, // 印花税
|
||
$land_added_tax_fee, // 土地增值税
|
||
$tran_service_fee, // 交易服务费，直接默认0
|
||
$deed_tax, // 契税
|
||
$auction_fee, // 拍卖费
|
||
$litigation_cost //诉讼费用
|
||
)
|
||
{
|
||
$house_usage_dict_list = Db::name('dictionary')->where('type', 'HOUSE_USAGE')->column('code,valname');
|
||
|
||
if ($option_personal_income_tax_rate == "是") {
|
||
if ($house_type == self::HOUSE_TYPE_NOT_RESIDENCE) { //非住宅
|
||
$approved_personal_income_tax_rate = 1.5;
|
||
} else { //住宅
|
||
$approved_personal_income_tax_rate = 1;
|
||
}
|
||
$return_price = $total_assessment_price / (1 + ($added_tax_rate / 100)) * ($approved_personal_income_tax_rate / 100);
|
||
} else if (strpos($option_personal_income_tax_rate, '%') !== false) {
|
||
$approved_personal_income_tax_rate = trim($option_personal_income_tax_rate, '%');
|
||
$return_price = $total_assessment_price / (1 + ($added_tax_rate / 100)) * ($approved_personal_income_tax_rate / 100);;
|
||
} else {
|
||
if ($ownership_type == self::OWNERSHIP_TYPE_ENTERPRISE) {
|
||
return '暂不计征';
|
||
}
|
||
if ($bank_name == '中国工商银行') {
|
||
if ($loan_type == '普惠') {//工行普惠
|
||
if ($house_type == self::HOUSE_TYPE_NOT_RESIDENCE || (array_key_exists($house_usage, $house_usage_dict_list) && $house_usage_dict_list[$house_usage] == '商务公寓')) {
|
||
$approved_personal_income_tax_rate = 1.5;
|
||
} else {
|
||
$approved_personal_income_tax_rate = 1;
|
||
}
|
||
$approved_personal_income_price = $total_assessment_price / (1 + ($added_tax_rate / 100)) * ($approved_personal_income_tax_rate / 100);
|
||
// 核实
|
||
$verify_personal_income_price = max(0, ($total_assessment_price / (1 + ($added_tax_rate / 100)) - (
|
||
$original_amount +
|
||
$land_price_supple +
|
||
$improvement_invest +
|
||
$urban_construction_tax +
|
||
$edu_surcharge +
|
||
$stamp_duty +
|
||
$land_added_tax_fee +
|
||
$tran_service_fee +
|
||
$deed_tax +
|
||
$auction_fee +
|
||
$litigation_cost)) * 0.2);
|
||
$return_price = min($approved_personal_income_price, max(0, $verify_personal_income_price));
|
||
} else {
|
||
$return_price = ($total_assessment_price / (1 + ($added_tax_rate / 100)) - (
|
||
$original_amount +
|
||
$land_price_supple +
|
||
$improvement_invest +
|
||
$urban_construction_tax +
|
||
$edu_surcharge +
|
||
$stamp_duty +
|
||
$land_added_tax_fee +
|
||
$tran_service_fee +
|
||
$deed_tax +
|
||
$auction_fee +
|
||
$litigation_cost)) * 0.2;
|
||
}
|
||
} else {
|
||
$return_price = ($total_assessment_price / (1 + ($added_tax_rate / 100)) - (
|
||
$original_amount +
|
||
$land_price_supple +
|
||
$improvement_invest +
|
||
$urban_construction_tax +
|
||
$edu_surcharge +
|
||
$stamp_duty +
|
||
$land_added_tax_fee +
|
||
$tran_service_fee +
|
||
$deed_tax +
|
||
$auction_fee +
|
||
$litigation_cost)) * 0.2;
|
||
}
|
||
}
|
||
|
||
return $return_price;
|
||
}
|
||
|
||
/**
|
||
* 计算契税
|
||
* @param $bank_name string 银行名称
|
||
* @param $loan_type string 贷款种类
|
||
* @param $ownership_type int 产权人类型(1=个人 2=企业)
|
||
* @param $house_type int 房产类型 (1=住宅 2=非住宅)
|
||
* @param $size float 房屋面积
|
||
* @param $added_tax string|int|float 增值税
|
||
* @param $total_assessment_price float 评估总值
|
||
* @param $added_tax_rate float 增值税率，百分比
|
||
* @return float
|
||
*/
|
||
public static function calcDeedTax(
|
||
$bank_name,
|
||
$loan_type,
|
||
$ownership_type,
|
||
$house_type,
|
||
$size,
|
||
$added_tax,
|
||
$total_assessment_price,
|
||
$added_tax_rate
|
||
)
|
||
{
|
||
/* 以下的是计算契税，其余的则不计算
|
||
* 中国民生银行 住宅、非住宅 二手按揭
|
||
* 中国建设银行 住宅、非住宅 二手按揭
|
||
* 中国工商银行 住宅、非住宅 普惠、二手按揭
|
||
*/
|
||
if (
|
||
!(
|
||
($bank_name == '中国工商银行' && in_array($loan_type, ['普惠', '二手按揭']))
|
||
||
|
||
(($bank_name == '中国民生银行' || $bank_name == '中国建设银行') && $loan_type == '二手按揭')
|
||
)
|
||
) {
|
||
return '暂不计征';
|
||
}
|
||
|
||
if ($ownership_type == self::OWNERSHIP_TYPE_PERSONAL && $house_type == self::HOUSE_TYPE_RESIDENCE) {
|
||
if ($size > 140) {
|
||
if ($added_tax === '免征') {
|
||
return $total_assessment_price * 0.015;
|
||
} else {
|
||
return $total_assessment_price / (1 + ($added_tax_rate / 100)) * 0.015;
|
||
}
|
||
} else {
|
||
if ($added_tax === '免征') {
|
||
return $total_assessment_price * 0.01;
|
||
} else {
|
||
return $total_assessment_price / (1 + ($added_tax_rate / 100)) * 0.01;
|
||
}
|
||
}
|
||
} else {
|
||
if ($added_tax == 0) {
|
||
return $total_assessment_price * 0.03;
|
||
} else {
|
||
if (empty(1 + ($added_tax_rate / 100))) {
|
||
return 0;
|
||
}
|
||
return $total_assessment_price / (1 + ($added_tax_rate / 100)) * 0.03;
|
||
}
|
||
}
|
||
}
|
||
|
||
/**
|
||
* 计算拍卖费
|
||
* @param $bank_name string 银行名称
|
||
* @param $loan_type string 贷款种类
|
||
* @param $total_assessment_price float 评估总值
|
||
* @return float|int
|
||
*/
|
||
public
|
||
static function calcAuctionFee($bank_name, $loan_type, $total_assessment_price)
|
||
{
|
||
if ($bank_name == '中国农业银行' && in_array($loan_type, ['对公', '小企业简式', '个人住宅', '个人商业办公'])) {
|
||
if ($total_assessment_price <= 5000000) {
|
||
return $total_assessment_price * 0.02;
|
||
} elseif ($total_assessment_price <= 100000000) {
|
||
return 50000000 * 0.02 + ($total_assessment_price - 50000000) * 0.01;
|
||
} else {
|
||
return 50000000 * 0.03 + ($total_assessment_price - 100000000) * 0.005;
|
||
}
|
||
}
|
||
return 0;
|
||
}
|
||
|
||
/**
|
||
* 计算诉讼费用
|
||
* @param $bank_name string 银行名称
|
||
* @param $loan_type string 贷款种类
|
||
* @param $total_assessment_price float 评估总值
|
||
* @return float|int
|
||
*/
|
||
public
|
||
static function calcLitigationCost($bank_name, $loan_type, $total_assessment_price)
|
||
{
|
||
$tmp_fee1 = 0;
|
||
$tmp_fee2 = 0;
|
||
if ($bank_name == '中国农业银行' && in_array($loan_type, ['对公', '小企业简式', '个人住宅', '个人商业办公'])) {
|
||
if ($total_assessment_price > 1000000) {
|
||
$tmp_fee1 = $total_assessment_price * 0.005 + 10010;
|
||
} elseif ($total_assessment_price > 500000) {
|
||
$tmp_fee1 = $total_assessment_price * 0.01 + 5010;
|
||
} elseif ($total_assessment_price > 200000) {
|
||
$tmp_fee1 = $total_assessment_price * 0.015 + 2510;
|
||
} elseif ($total_assessment_price > 100000) {
|
||
$tmp_fee1 = $total_assessment_price * 0.02 + 1510;
|
||
} elseif ($total_assessment_price > 50000) {
|
||
$tmp_fee1 = $total_assessment_price * 0.03 + 510;
|
||
} elseif ($total_assessment_price > 1000) {
|
||
$tmp_fee1 = $total_assessment_price * 0.04 + 10;
|
||
} else {
|
||
$tmp_fee1 = 50;
|
||
}
|
||
if ($total_assessment_price > 500000) {
|
||
$tmp_fee2 = $total_assessment_price * 0.001 + 2000;
|
||
} elseif ($total_assessment_price > 10000) {
|
||
$tmp_fee2 = $total_assessment_price * 0.005;
|
||
} else {
|
||
$tmp_fee2 = 50;
|
||
}
|
||
}
|
||
return $tmp_fee1 + $tmp_fee2;
|
||
}
|
||
|
||
/**
|
||
* 增值税是否免征
|
||
* @param $ownership_type int 产权人类型(1=个人 2=企业)
|
||
* @param $house_type int 房产类型 (1=住宅 2=非住宅)
|
||
* @param $purchase_year int 购买年限
|
||
* @return bool
|
||
*/
|
||
public
|
||
static function isExemptAddTax($ownership_type, $house_type, $purchase_year)
|
||
{
|
||
if (
|
||
$ownership_type == self::OWNERSHIP_TYPE_PERSONAL
|
||
&&
|
||
$house_type == self::HOUSE_TYPE_RESIDENCE
|
||
&&
|
||
$purchase_year >= 2
|
||
) {
|
||
return true;
|
||
}
|
||
return false;
|
||
}
|
||
|
||
/**
|
||
* 获取购买年限
|
||
* @param $transaction_date
|
||
* @return int
|
||
*/
|
||
public
|
||
static function getPurchaseYear($transaction_date)
|
||
{
|
||
try {
|
||
$current_date = new \DateTime('@' . time(), new \DateTimeZone('Asia/Shanghai'));
|
||
$tmp_date = new \DateTime('@' . strtotime($transaction_date), new \DateTimeZone('Asia/Shanghai'));
|
||
// 计算年份差
|
||
$interval = $current_date->diff($tmp_date);
|
||
return $interval->y;
|
||
} catch (\Exception $e) {
|
||
return 0;
|
||
}
|
||
}
|
||
|
||
/**
|
||
* 获取增值税率
|
||
* @param $ownership_type
|
||
* @param $transaction_date
|
||
* @return float 百分比
|
||
*/
|
||
public
|
||
static function getAddedTaxRate($ownership_type, $transaction_date)
|
||
{
|
||
// 默认增值税率=0.05
|
||
$added_tax_rate = 5;
|
||
// 企业名下，并且分2016-4.30日前后，前=0.05，后=0.09
|
||
if ($ownership_type == self::OWNERSHIP_TYPE_ENTERPRISE && strtotime($transaction_date) > strtotime('2016-04-30')) {
|
||
$added_tax_rate = 9;
|
||
}
|
||
return $added_tax_rate;
|
||
}
|
||
|
||
/**
|
||
* 获取增值额
|
||
* @param $added_tax string|int|float 增值税
|
||
* @param $total_assessment_price float 评估总值
|
||
* @param $added_tax_rate float 增值税率
|
||
* @param $exclue_project_fee float 扣除项目金额
|
||
* @return float
|
||
*/
|
||
public
|
||
static function getAddedQuota($added_tax, $total_assessment_price, $added_tax_rate, $exclue_project_fee)
|
||
{
|
||
if ($added_tax === '免征') {
|
||
$tmp_fee = $total_assessment_price;
|
||
} else {
|
||
if (1 + ($added_tax_rate / 100) == 0) {
|
||
return 0;
|
||
}
|
||
$tmp_fee = $total_assessment_price / (1 + ($added_tax_rate / 100));
|
||
}
|
||
return $tmp_fee - $exclue_project_fee;
|
||
}
|
||
|
||
/**
|
||
* 获取增值比例(百分比)
|
||
* @param $added_quota float 增值额
|
||
* @param $exclue_project_fee float 扣除项目金额
|
||
* @return float
|
||
*/
|
||
public
|
||
static function getAddedProportion($added_quota, $exclue_project_fee)
|
||
{
|
||
if ($exclue_project_fee == 0) {
|
||
return 0;
|
||
}
|
||
return $added_quota / $exclue_project_fee * 100;
|
||
}
|
||
|
||
/**
|
||
* 获取税率(百分比)
|
||
* @param $added_proportion float 增值比例，百分比
|
||
* @return int
|
||
*/
|
||
public
|
||
static function getTaxRate($added_proportion)
|
||
{
|
||
if ($added_proportion <= 0) {
|
||
return 0;
|
||
} elseif ($added_proportion <= 50) {
|
||
return 30;
|
||
} elseif ($added_proportion <= 100) {
|
||
return 40;
|
||
} elseif ($added_proportion <= 200) {
|
||
return 50;
|
||
} else {
|
||
return 60;
|
||
}
|
||
}
|
||
|
||
/**
|
||
* 获取速算率(百分比)
|
||
* @param $added_proportion float 增值比例，百分比
|
||
* @return int
|
||
*/
|
||
public
|
||
static function getRapidCalcRate($added_proportion)
|
||
{
|
||
if ($added_proportion <= 50) {
|
||
return 0;
|
||
} elseif ($added_proportion <= 100) {
|
||
return 5;
|
||
} elseif ($added_proportion <= 200) {
|
||
return 15;
|
||
} else {
|
||
return 35;
|
||
}
|
||
}
|
||
|
||
public
|
||
static function processReturn($param)
|
||
{
|
||
if (is_int($param) || is_float($param)) {
|
||
// 数字类型进行四舍五入（默认精度0位小数）
|
||
return max(0, round($param));
|
||
}
|
||
|
||
// 字符串类型直接返回
|
||
return $param;
|
||
}
|
||
|
||
/**
|
||
* 获取核定土地增值税率
|
||
* @return int 增值税税率百分比
|
||
*/
|
||
/**
|
||
* 获取核定土地增值税率
|
||
* @param $house_usage string 房屋用途
|
||
* @param $house_usage_dict_list array 房屋用途字典列表
|
||
* @return int
|
||
*/
|
||
public static function getApprovedLandTaxRate(string $house_usage, array $house_usage_dict_list): int
|
||
{
|
||
$tax_rate = 6; //默认是住宅的6%
|
||
|
||
// 房屋用途：住宅 百分之6
|
||
$six_percent_house_usage_type = [
|
||
'住宅'
|
||
];
|
||
// 房屋用途：商业、办公 百分之10
|
||
$ten_percent_house_usage_type = [
|
||
'商业', '办公'
|
||
];
|
||
// 房屋用途：厂房、土地、商务公寓、其他
|
||
$five_percent_house_usage_type = [
|
||
'厂房', '土地', '商务公寓', '其他'
|
||
];
|
||
foreach ($house_usage_dict_list as $code => $valname) {
|
||
if ($house_usage == $code) {
|
||
if (in_array($valname, $six_percent_house_usage_type)) {
|
||
$tax_rate = 6;
|
||
break;
|
||
}
|
||
if (in_array($valname, $ten_percent_house_usage_type)) {
|
||
$tax_rate = 10;
|
||
break;
|
||
}
|
||
if (in_array($valname, $five_percent_house_usage_type)) {
|
||
$tax_rate = 5;
|
||
break;
|
||
}
|
||
}
|
||
}
|
||
|
||
return $tax_rate;
|
||
}
|
||
|
||
} |