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fix: 人工费用现金及福利费按公积金基数分配 #751

Merged
chenxi merged 2 commits from fix/chenxi-labor-expense-cash-welfare-rules into main 2026-10-28 17:58:35 +08:00
Conversation 0 Commits 2 Files Changed 3 +40 -8
3 changed files with 40 additions and 8 deletions
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4
config/labor_expense_table.php
View File

@ -38,8 +38,8 @@ return [
['key' => 'Y', 'label' => '年度速算扣除数', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=IF(W#=0,"",IF(W#<=0,0,IF(W#<=36000,0,IF(W#<=144000,2520,IF(W#<=300000,16920,IF(W#<=420000,31920,IF(W#<=660000,52920,IF(W#<=960000,85920,181920))))))))'],
['key' => 'Z', 'label' => '全年个税', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=W#*X#-Y#'],
['key' => 'AA', 'label' => '单月应纳税所得额区间', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(T#<=0.03,0,IF(T#<=0.1,3000,12000))'],
['key' => 'AB', 'label' => '福利费', 'group' => 'salary_parttime', 'kind' => 'number'],
['key' => 'AC', 'label' => '现金', 'group' => 'salary_parttime', 'kind' => 'number'],
['key' => 'AB', 'label' => '福利费', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(F#<=0,0,IF(O#=10000,IF(S#-AA#>5000,S#-AA#,0),IF(O#=12000,S#-AA#,0)))'],
['key' => 'AC', 'label' => '现金', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(F#<=0,0,IF(O#=5025,IF(F#<=5025,0,F#-O#),IF(O#=8000,IF(T#<=0.03,0,S#-AA#),IF(O#=10000,IF(S#-AA#<=5000,S#-AA#,0),0))))'],
['key' => 'AD', 'label' => '兼职工资合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AB#+AC#'],
['key' => 'AE', 'label' => '新8月工资应发', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=F#-AD#'],
['key' => 'AF', 'label' => '新月度应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AE#-G#-I#-P#-R#'],

28
resources/views/business/pages/financial-operations/labor-expenses.blade.php
View File

@ -569,10 +569,6 @@
? null
: originalTaxable * originalMonthlyBracket.rate - originalMonthlyBracket.deduction;
const originalAnnualTax = originalMonthlyTax === null ? null : originalMonthlyTax * 12;
const parttimeSalary = v('AB') + v('AC');
const newSalary = v('F') - parttimeSalary;
const salaryTaxable = newSalary - v('G') - monthlyBasicDeduction
- numeric(newEmployerHousingFund) - numeric(excessHousingFundWithholding);
const newMonthlyBracket = monthlyWageBracket(newMonthlyTaxable);
const newMonthlyTax = newMonthlyBracket === null
? null
@ -580,6 +576,28 @@
const taxableRange = newMonthlyBracket === null || newMonthlyBracket.rate <= 0.03
? 0
: (newMonthlyBracket.rate <= 0.1 ? 3000 : 12000);
const taxableRangeDifference = newMonthlyTaxable - taxableRange;
let cashAmount = 0;
let welfareAmount = 0;
if (newHousingFundBase === 5025) {
cashAmount = v('F') > 5025 ? v('F') - 5025 : 0;
} else if (newHousingFundBase === 8000) {
cashAmount = newMonthlyBracket === null || newMonthlyBracket.rate <= 0.03
? 0
: taxableRangeDifference;
} else if (newHousingFundBase === 10000) {
if (taxableRangeDifference <= 5000) {
cashAmount = taxableRangeDifference;
} else {
welfareAmount = taxableRangeDifference;
}
} else if (newHousingFundBase === 12000) {
welfareAmount = taxableRangeDifference;
}
const parttimeSalary = welfareAmount + cashAmount;
const newSalary = v('F') - parttimeSalary;
const salaryTaxable = newSalary - v('G') - monthlyBasicDeduction
- numeric(newEmployerHousingFund) - numeric(excessHousingFundWithholding);
const salaryMonthlyBracket = monthlyWageBracket(salaryTaxable);
const salaryAnnualTaxable = salaryTaxable * 12;
const salaryBracket = annualBracket(salaryAnnualTaxable);
@ -639,6 +657,8 @@
S: newMonthlyTaxable,
V: newMonthlyTax,
AA: taxableRange,
AB: welfareAmount,
AC: cashAmount,
W: newAnnualTaxable,
X: originalRate,
Y: originalDeduction,

16
tests/Feature/Business/LaborExpensePageAccessTest.php
View File

@ -73,7 +73,7 @@ class LaborExpensePageAccessTest extends FeatureTestCase
);
$this->assertCount(61, $fields);
$this->assertCount(48, $formulaFields);
$this->assertCount(50, $formulaFields);
$response = $this->loginAs($chenxi)->get(route('business.pages.show', [
'section' => 'financial-operations',
@ -97,11 +97,13 @@ class LaborExpensePageAccessTest extends FeatureTestCase
->assertSee('=Q#-H#', false)
->assertSee('=S#*T#-U#', false)
->assertSee('=IF(T#&lt;=0.03,0,IF(T#&lt;=0.1,3000,12000))', false)
->assertSee('=IF(F#&lt;=0,0,IF(O#=10000', false)
->assertSee('=IF(F#&lt;=0,0,IF(O#=5025', false)
->assertDontSee('data-labor-row="0"', false);
$html = $response->getContent();
$this->assertSame(61, substr_count($html, 'data-labor-header="'));
$this->assertSame(48, substr_count($html, 'class="labor-expense-formula"'));
$this->assertSame(50, substr_count($html, 'class="labor-expense-formula"'));
}
public function test_basic_deduction_tax_amount_and_housing_fund_base_are_formula_driven(): void
@ -129,6 +131,16 @@ class LaborExpensePageAccessTest extends FeatureTestCase
$this->assertSame('formula_number', $fields['AA']['kind']);
$this->assertSame('=IF(T#<=0.03,0,IF(T#<=0.1,3000,12000))', $fields['AA']['formula']);
$this->assertSame('formula_number', $fields['AB']['kind']);
$this->assertSame(
'=IF(F#<=0,0,IF(O#=10000,IF(S#-AA#>5000,S#-AA#,0),IF(O#=12000,S#-AA#,0)))',
$fields['AB']['formula']
);
$this->assertSame('formula_number', $fields['AC']['kind']);
$this->assertSame(
'=IF(F#<=0,0,IF(O#=5025,IF(F#<=5025,0,F#-O#),IF(O#=8000,IF(T#<=0.03,0,S#-AA#),IF(O#=10000,IF(S#-AA#<=5000,S#-AA#,0),0))))',
$fields['AC']['formula']
);
}
public function test_monthly_and_annual_tax_quick_deductions_are_formula_driven(): void