363 lines
15 KiB
Python
363 lines
15 KiB
Python
"""批次 D4 · 税率测试。
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覆盖：价内税拆分数学、行税率解析优先级、开单落税率与税额、凭证销项/进项拆分、
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抹零在税后、报表口径（收入为不含税）、税率 0 时完全兼容老行为。
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"""
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import pytest
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from datetime import date
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from decimal import Decimal
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from model_bakery import baker
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from apps.catalog.models import Product
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from apps.inventory.models import Warehouse
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from apps.partner.models import Customer, Supplier
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from apps.core.services import compute_tax, resolve_tax_rate
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from apps.sales import services as sales_services
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from apps.sales.models import SalesBill
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from apps.purchase import services as purchase_services
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from apps.finance.models import Account, Voucher
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from apps.finance import services as fin_services
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@pytest.fixture
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def warehouse(db, tenant):
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return baker.make(Warehouse, tenant=tenant, code="WH01", name="主仓")
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@pytest.fixture
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def customer(db, tenant):
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return baker.make(Customer, tenant=tenant, code="C001", name="张三便利店",
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credit_limit=Decimal("100000"))
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@pytest.fixture
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def supplier(db, tenant):
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return baker.make(Supplier, tenant=tenant, code="S001", name="上游厂")
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@pytest.fixture
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def chart(db, tenant):
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"""初始化会计科目（凭证测试需要）。"""
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fin_services.init_chart_of_accounts(tenant)
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return True
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# ============================================================
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# 价内税拆分
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# ============================================================
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def test_compute_tax_exact_13pct():
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"""113 含税 @13% → 100 + 13（整除，无尾差）。"""
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out = compute_tax(Decimal("113"), Decimal("0.13"))
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assert out["net"] == Decimal("100.0000")
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assert out["tax"] == Decimal("13.0000")
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assert out["net"] + out["tax"] == out["gross"]
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def test_compute_tax_zero_rate():
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out = compute_tax(Decimal("100"), Decimal("0"))
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assert out["net"] == Decimal("100.0000")
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assert out["tax"] == Decimal("0.0000")
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def test_compute_tax_none_rate():
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out = compute_tax(Decimal("50"), None)
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assert out["tax"] == Decimal("0.0000")
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assert out["net"] == Decimal("50.0000")
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@pytest.mark.parametrize("amount,rate,expect_tax", [
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("100", "0.13", "11.5044"), # 100/1.13 → 净 88.4956
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("50.5", "0.06", "2.8585"),
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("1000", "0.09", "82.5688"),
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("9.9", "0.03", "0.2883"),
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])
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def test_compute_tax_various_rates(amount, rate, expect_tax):
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out = compute_tax(Decimal(amount), Decimal(rate))
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assert out["tax"] == Decimal(expect_tax)
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# 不留尾差：净 + 税 = 含税
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assert out["net"] + out["tax"] == out["gross"]
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def test_compute_tax_never_negative_or_over():
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"""税额必须落在 [0, 含税额] 区间。"""
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for amt in ("0.01", "1", "100"):
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for rate in ("0", "0.01", "0.13", "0.5"):
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out = compute_tax(Decimal(amt), Decimal(rate))
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assert Decimal("0") <= out["tax"] <= out["gross"]
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# ============================================================
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# 税率解析优先级
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# ============================================================
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def test_resolve_tax_rate_line_overrides_product(db, tenant):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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tax_rate=Decimal("0.13"))
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assert resolve_tax_rate(p, {"tax_rate": "0.06"}) == Decimal("0.06")
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def test_resolve_tax_rate_falls_back_to_product(db, tenant):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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tax_rate=Decimal("0.09"))
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assert resolve_tax_rate(p, {}) == Decimal("0.09")
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def test_resolve_tax_rate_default_zero_when_unset(db, tenant):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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tax_rate=Decimal("0"))
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assert resolve_tax_rate(p, {}) == Decimal("0")
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# ============================================================
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# 开单落税率/税额
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# ============================================================
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def test_sales_bill_lines_carry_tax(db, tenant, warehouse, customer):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113"), tax_rate=Decimal("0.13"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "113"}],
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)
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line = bill.lines.first()
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assert line.tax_rate == Decimal("0.1300")
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assert line.tax_amount == Decimal("13.0000")
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# 单据总额是含税金额（价内口径不变）
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assert bill.total_amount == Decimal("113.0000")
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def test_sales_bill_line_tax_override(db, tenant, warehouse, customer):
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p = baker.make(Product, tenant=tenant, code="P001", name="农产品",
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sale_price=Decimal("106"), tax_rate=Decimal("0.13"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "106",
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"tax_rate": "0.06"}],
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)
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assert bill.lines.first().tax_amount == Decimal("6.0000") # 106/1.06
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def test_purchase_bill_lines_carry_tax(db, tenant, warehouse, supplier):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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tax_rate=Decimal("0.13"))
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bill = purchase_services.create_purchase_bill(
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tenant=tenant, supplier=supplier, warehouse=warehouse,
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lines=[{"product": p, "quantity": 10, "unit_price": "11.3"}],
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)
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line = bill.lines.first()
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assert line.tax_rate == Decimal("0.1300")
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assert line.tax_amount == Decimal("13.0000") # 113 / 1.13
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assert bill.total_amount == Decimal("113.0000")
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def test_zero_rate_bill_has_zero_tax(db, tenant, warehouse, customer):
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"""税率 0（默认商品）：行为与 D4 之前完全一致。"""
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p = baker.make(Product, tenant=tenant, code="P001", name="免税品",
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sale_price=Decimal("100"), tax_rate=Decimal("0"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "100"}],
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)
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assert bill.lines.first().tax_amount == Decimal("0.0000")
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assert bill.total_amount == Decimal("100.0000")
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def test_round_off_applied_after_tax(db, tenant, warehouse, customer):
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"""抹零在税后：行金额含税 → 合计 → 抹零 → 应收净额。"""
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113.6"), tax_rate=Decimal("0.13"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "113.6"}],
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round_to="1",
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)
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assert bill.total_amount == Decimal("113") # 113.6 抹到 113
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assert bill.round_off == Decimal("0.6")
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# 行税额仍按未抹零的含税金额计算
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assert bill.lines.first().tax_amount == Decimal("13.0690")
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# ============================================================
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# 凭证：销项税 / 进项税拆分
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# ============================================================
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def test_receivable_voucher_splits_output_tax(db, tenant, warehouse, customer, chart):
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from apps.inventory import services as inv
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113"), tax_rate=Decimal("0.13"))
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inv.inbound(tenant=tenant, warehouse=warehouse, product=p,
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quantity=Decimal("10"), unit_cost=Decimal("50"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "113"}],
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)
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sales_services.confirm_sales_bill(bill)
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v = Voucher.objects.filter(tenant=tenant, source_type="sale").first()
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assert v is not None
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codes = {e.account.code: e for e in v.entries.select_related("account")}
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assert Decimal(codes["1122"].debit) == Decimal("113.0000") # 应收全额
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assert Decimal(codes["6001"].credit) == Decimal("100.0000") # 收入不含税
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assert Decimal(codes["2221"].credit) == Decimal("13.0000") # 销项税
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# 借贷平衡
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total_debit = sum(Decimal(e.debit) for e in v.entries.all())
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total_credit = sum(Decimal(e.credit) for e in v.entries.all())
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assert total_debit == total_credit
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def test_payable_voucher_splits_input_tax(db, tenant, warehouse, supplier, chart):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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tax_rate=Decimal("0.13"))
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bill = purchase_services.create_purchase_bill(
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tenant=tenant, supplier=supplier, warehouse=warehouse,
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lines=[{"product": p, "quantity": 10, "unit_price": "11.3"}],
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)
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purchase_services.confirm_purchase_bill(bill)
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v = Voucher.objects.filter(tenant=tenant, source_type="purchase").first()
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assert v is not None
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codes = {e.account.code: e for e in v.entries.select_related("account")}
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assert Decimal(codes["1403"].debit) == Decimal("100.0000") # 存货不含税
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assert Decimal(codes["2222"].debit) == Decimal("13.0000") # 进项税
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assert Decimal(codes["2202"].credit) == Decimal("113.0000") # 应付全额
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total_debit = sum(Decimal(e.debit) for e in v.entries.all())
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total_credit = sum(Decimal(e.credit) for e in v.entries.all())
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assert total_debit == total_credit
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def test_voucher_without_tax_keeps_two_entries(db, tenant, warehouse, customer, chart):
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"""税率 0 时不产生税费分录（老行为不变）。"""
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from apps.inventory import services as inv
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p = baker.make(Product, tenant=tenant, code="P001", name="免税品",
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sale_price=Decimal("100"), tax_rate=Decimal("0"))
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inv.inbound(tenant=tenant, warehouse=warehouse, product=p,
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quantity=Decimal("10"), unit_cost=Decimal("50"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "100"}],
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)
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sales_services.confirm_sales_bill(bill)
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v = Voucher.objects.filter(tenant=tenant, source_type="sale").first()
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codes = {e.account.code for e in v.entries.select_related("account")}
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assert "2221" not in codes
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assert codes == {"1122", "6001"}
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# ============================================================
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# 报表口径
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# ============================================================
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def test_income_statement_revenue_is_net_of_tax(db, tenant, warehouse, customer, chart):
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"""利润表营业收入取 6001 贷方发生额 = 不含税净额。"""
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from apps.inventory import services as inv
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from apps.finance import services as fin
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113"), tax_rate=Decimal("0.13"))
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inv.inbound(tenant=tenant, warehouse=warehouse, product=p,
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quantity=Decimal("10"), unit_cost=Decimal("50"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "113"}],
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)
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sales_services.confirm_sales_bill(bill)
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period = fin.current_period(tenant)
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data = fin.income_statement(tenant, period)
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assert Decimal(data["total_revenue"]) == Decimal("100.0000") # 不含税
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def test_tax_accounts_exist_in_chart(db, tenant, chart):
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codes = set(Account.objects.filter(tenant=tenant).values_list("code", flat=True))
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assert "2221" in codes # 销项
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assert "2222" in codes # 进项
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def test_balance_sheet_stays_balanced_with_tax(db, tenant, warehouse, customer, chart):
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from apps.inventory import services as inv
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from apps.finance import services as fin
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113"), tax_rate=Decimal("0.13"))
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inv.inbound(tenant=tenant, warehouse=warehouse, product=p,
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quantity=Decimal("10"), unit_cost=Decimal("50"))
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bill = sales_services.create_sales_bill(
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tenant=tenant, customer=customer, warehouse=warehouse,
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lines=[{"product": p, "quantity": 1, "unit_price": "113"}],
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)
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sales_services.confirm_sales_bill(bill)
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period = fin.current_period(tenant)
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bs = fin.balance_sheet(tenant, period)
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assert bs["balanced"] is True
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# ============================================================
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# API 级：税率随开单接口落地
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# ============================================================
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@pytest.fixture
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def auth_client(db, user, tenant):
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from rest_framework.test import APIClient
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from rest_framework_simplejwt.tokens import RefreshToken
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c = APIClient()
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refresh = RefreshToken.for_user(user)
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c.credentials(
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HTTP_AUTHORIZATION=f"Bearer {refresh.access_token}",
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HTTP_X_TENANT_ID=tenant.code,
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)
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return c
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def test_units_api_exposes_tax_rate(db, auth_client, tenant):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113"), tax_rate=Decimal("0.13"))
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resp = auth_client.get(f"/api/v1/catalog/products/{p.id}/units/")
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assert resp.status_code == 200, resp.content
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assert Decimal(resp.json()["tax_rate"]) == Decimal("0.13")
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def test_create_bill_api_returns_tax_fields(db, auth_client, tenant, warehouse, customer):
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from apps.inventory import services as inv
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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sale_price=Decimal("113"), tax_rate=Decimal("0.13"))
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inv.inbound(tenant=tenant, warehouse=warehouse, product=p,
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quantity=Decimal("10"), unit_cost=Decimal("50"))
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resp = auth_client.post("/api/v1/sales/bills/create-bill/", {
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"customer": customer.id, "warehouse": warehouse.id,
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"lines": [{"product": p.id, "quantity": 1, "unit_price": "113"}],
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}, format="json")
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assert resp.status_code == 201, resp.content
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body = resp.json()
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line = body["lines"][0]
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assert Decimal(line["tax_rate"]) == Decimal("0.13")
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assert Decimal(line["tax_amount"]) == Decimal("13.0000")
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assert Decimal(body["tax_total"]) == Decimal("13.0000")
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# 单据总额仍是含税（价内口径）
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assert Decimal(body["total_amount"]) == Decimal("113.0000")
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def test_purchase_create_bill_api_tax_fields(db, auth_client, tenant, warehouse, supplier):
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p = baker.make(Product, tenant=tenant, code="P001", name="可乐",
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tax_rate=Decimal("0.13"))
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resp = auth_client.post("/api/v1/purchase/bills/create-bill/", {
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"supplier": supplier.id, "warehouse": warehouse.id,
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"lines": [{"product": p.id, "quantity": 10, "unit_price": "11.3"}],
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}, format="json")
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assert resp.status_code == 201, resp.content
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line = resp.json()["lines"][0]
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assert Decimal(line["tax_amount"]) == Decimal("13.0000")
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