X-Git-Url: http://git.freeside.biz/gitweb/?a=blobdiff_plain;f=FS%2FFS%2Ftax_rate.pm;h=8c08f4294f80a95e60ff786cc0d92b3bef175f19;hb=a33bb156250931929f9f96f7a0cc60bc9e149d22;hp=c54f5a64a5cfab48e9a544448bf03dd33f1ee7cf;hpb=cc31c0b9d0af6ef6986a0349ae083ca29820eeac;p=freeside.git diff --git a/FS/FS/tax_rate.pm b/FS/FS/tax_rate.pm index c54f5a64a..8c08f4294 100644 --- a/FS/FS/tax_rate.pm +++ b/FS/FS/tax_rate.pm @@ -18,6 +18,7 @@ use MIME::Base64; use DBIx::DBSchema; use DBIx::DBSchema::Table; use DBIx::DBSchema::Column; +use List::Util 'sum'; use FS::Record qw( qsearch qsearchs dbh dbdef ); use FS::Conf; use FS::tax_class; @@ -229,7 +230,7 @@ sub check { || $self->ut_floatn('excessfee') || $self->ut_floatn('feemax') || $self->ut_numbern('maxtype') - || $self->ut_cch_textn('taxname') + || $self->ut_textn('taxname') || $self->ut_numbern('taxauth') || $self->ut_numbern('basetype') || $self->ut_numbern('passtype') @@ -288,16 +289,25 @@ sub unittype_name { =item maxtype_name -Returns the human understandable value associated with the maxtype column +Returns the human understandable value associated with the maxtype column. =cut +# XXX these are non-functional, and most of them are horrible to implement +# in our current model + %tax_maxtypes = ( '0' => 'receipts per invoice', '1' => 'receipts per item', '2' => 'total utility charges per utility tax year', '3' => 'total charges per utility tax year', '4' => 'receipts per access line', + '7' => 'total utility charges per calendar year', '9' => 'monthly receipts per location', + '10' => 'monthly receipts exceeds taxbase and total tax per month does not exceed maxtax', # wtf? + '11' => 'receipts/units per access line', + '14' => 'units per invoice', + '15' => 'units per month', + '18' => 'units per account', ); sub maxtype_name { @@ -373,69 +383,85 @@ sub passtype_name { $tax_passtypes{$self->passtype}; } -=item taxline TAXABLES, [ OPTIONSHASH ] +#Returns a listref of a name and an amount of tax calculated for the list +#of packages/amounts referenced by TAXABLES. If an error occurs, a message +#is returned as a scalar. -Returns a listref of a name and an amount of tax calculated for the list -of packages/amounts referenced by TAXABLES. If an error occurs, a message -is returned as a scalar. +=item taxline TAXABLES_ARRAYREF, [ OPTION => VALUE ... ] -=cut +Takes an arrayref of L objects representing taxable +line items, and returns some number of new L objects +representing the tax on them under this tax rate. Each returned object +will correspond to a single input line item. -sub taxline { - my $self = shift; +For accurate calculation of per-customer or per-location taxes, ALL items +appearing on the invoice MUST be passed to this method together. - my $taxables; - my %opt = (); +Optionally, any of the L objects may be followed in the +array by a charge class: 'setup', 'recur', '' (for unclassified usage), or an +integer denoting an L number. In this case, the tax will +only be charged on that portion of the line item. - if (ref($_[0]) eq 'ARRAY') { - $taxables = shift; - %opt = @_; - }else{ - $taxables = [ @_ ]; - #exemptions would be broken in this case - } +Each returned object will have a pseudo-field, +"cust_bill_pkg_tax_rate_location", containing a single +L object. This will in turn +have a "taxable_cust_bill_pkg" pseudo-field linking it to one of the taxable +items. All of these links must be resolved as the objects are inserted. + +If the tax is disabled, this method will return nothing. Be prepared for +that. + +In addition to calculating the tax for the line items, this will calculate +tax exemptions and attach them to the line items. I + +Options may include 'custnum' and 'invoice_time' in case the cust_bill_pkg +objects belong to an invoice that hasn't been inserted yet. + +The 'exemptions' option allowed in L does +nothing here, since monthly exemptions aren't supported. + +=cut + +sub taxline { + my( $self, $taxables, %opt) = @_; + $taxables = [ $taxables ] unless ref($taxables) eq 'ARRAY'; my $name = $self->taxname; $name = 'Other surcharges' if ($self->passtype == 2); my $amount = 0; - if ( $self->disabled ) { # we always know how to handle disabled taxes - return { - 'name' => $name, - 'amount' => $amount, - }; + return unless @$taxables; # nothing to do + return if $self->disabled; # tax is disabled, skip it + return if $self->passflag eq 'N'; # tax can't be passed to the customer + # but should probably still appear on the liability report--create a + # cust_tax_exempt_pkg record for it? + + # XXX a certain amount of false laziness with FS::cust_main_county + my $cust_bill = $taxables->[0]->cust_bill; + my $custnum = $cust_bill ? $cust_bill->custnum : $opt{'custnum'}; + my $cust_main = FS::cust_main->by_key($custnum) if $custnum > 0; + if (!$cust_main) { + die "unable to calculate taxes for an unknown customer\n"; } - my $taxable_charged = 0; - my @cust_bill_pkg = grep { $taxable_charged += $_ unless ref; ref; } - @$taxables; + my $taxratelocationnum = $self->tax_rate_location->taxratelocationnum + or die "no tax_rate_location linked to tax_rate #".$self->taxnum."\n"; warn "calculating taxes for ". $self->taxnum. " on ". - join (",", map { $_->pkgnum } @cust_bill_pkg) + join (",", map { $_->pkgnum } @$taxables) if $DEBUG; - if ($self->passflag eq 'N') { - # return "fatal: can't (yet) handle taxes not passed to the customer"; - # until someone needs to track these in freeside - return { - 'name' => $name, - 'amount' => 0, - }; - } - my $maxtype = $self->maxtype || 0; - if ($maxtype != 0 && $maxtype != 1 && $maxtype != 9) { + if ($maxtype != 0 && $maxtype != 1 + && $maxtype != 14 && $maxtype != 15 + && $maxtype != 18 # sigh + ) { return $self->_fatal_or_null( 'tax with "'. $self->maxtype_name. '" threshold' ); - } - - if ($maxtype == 9) { - return - $self->_fatal_or_null( 'tax with "'. $self->maxtype_name. '" threshold' ); - # "texas" tax - } + } # I don't know why, it's not like there are maxtypes that we DO support # we treat gross revenue as gross receipts and expect the tax data # to DTRT (i.e. tax on tax rules) @@ -448,69 +474,196 @@ sub taxline { $self->_fatal_or_null( 'tax with "'. $self->basetype_name. '" basis' ); } - unless ($self->setuptax =~ /^Y$/i) { - $taxable_charged += $_->setup foreach @cust_bill_pkg; - } - unless ($self->recurtax =~ /^Y$/i) { - $taxable_charged += $_->recur foreach @cust_bill_pkg; - } + my @tax_locations; + my %seen; # locationnum or pkgnum => 1 + my $taxable_cents = 0; my $taxable_units = 0; - unless ($self->recurtax =~ /^Y$/i) { + my $tax_cents = 0; - if (( $self->unittype || 0 ) == 0) { #access line - my %seen = (); - foreach (@cust_bill_pkg) { - $taxable_units += $_->units - unless $seen{$_->pkgnum}++; - } + while (@$taxables) { + my $cust_bill_pkg = shift @$taxables; + my $class = 'all'; + if ( defined($taxables->[0]) and !ref($taxables->[0]) ) { + $class = shift @$taxables; + } - } elsif ($self->unittype == 1) { #minute - return $self->_fatal_or_null( 'fee with minute unit type' ); + my %usage_map = map { $_ => $cust_bill_pkg->usage($_) } + $cust_bill_pkg->usage_classes; + my $usage_total = sum( values(%usage_map), 0 ); - } elsif ($self->unittype == 2) { #account + # determine if the item has exemptions that apply to this tax def + my @exemptions = grep { $_->taxnum == $self->taxnum } + @{ $cust_bill_pkg->cust_tax_exempt_pkg }; + + if ( $self->tax > 0 ) { + + my $taxable_charged = 0; + if ($class eq 'all') { + $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur; + } elsif ($class eq 'setup') { + $taxable_charged = $cust_bill_pkg->setup; + } elsif ($class eq 'recur') { + $taxable_charged = $cust_bill_pkg->recur - $usage_total; + } else { + $taxable_charged = $usage_map{$class} || 0; + } - my $conf = new FS::Conf; - if ( $conf->exists('tax-pkg_address') ) { - #number of distinct locations - my %seen = (); - foreach (@cust_bill_pkg) { - $taxable_units++ - unless $seen{$_->cust_pkg->locationnum}++; + foreach my $ex (@exemptions) { + # the only cases where the exemption doesn't apply: + # if it's a setup exemption and $class is not 'setup' or 'all' + # if it's a recur exemption and $class is 'setup' + if ( ( $ex->exempt_recur and $class eq 'setup' ) + or ( $ex->exempt_setup and $class ne 'setup' and $class ne 'all' ) + ) { + next; } + + $taxable_charged -= $ex->amount; + } + # cust_main_county handles monthly capped exemptions; this doesn't. + # + # $taxable_charged can also be less than zero at this point + # (recur exemption + usage class breakdown); treat that as zero. + next if $taxable_charged <= 0; + + # yeah, some false laziness with cust_main_county + my $this_tax_cents = int(100 * $taxable_charged * $self->tax); + my $tax_location = FS::cust_bill_pkg_tax_rate_location->new({ + 'taxnum' => $self->taxnum, + 'taxtype' => ref($self), + 'cents' => $this_tax_cents, # not a real field + 'locationtaxid' => $self->location, # fundamentally silly + 'taxable_cust_bill_pkg' => $cust_bill_pkg, + 'taxratelocationnum' => $taxratelocationnum, + 'taxclass' => $class, + }); + push @tax_locations, $tax_location; + + $taxable_cents += 100 * $taxable_charged; + $tax_cents += $this_tax_cents; + + } elsif ( $self->fee > 0 ) { + # most CCH taxes are this type, because nearly every county has a 911 + # fee + my $units = 0; + + # since we don't support partial exemptions (except setup/recur), + # if there's an exemption that applies to this package and taxrate, + # don't charge ANY per-unit fees + next if @exemptions; + + # don't apply fees to usage classes (maybe if we ever get per-minute + # fees?) + next unless $class eq 'setup' + or $class eq 'recur' + or $class eq 'all'; + + if ( $self->unittype == 0 ) { + if ( !$seen{$cust_bill_pkg->pkgnum} ) { + # per access line + $units = $cust_bill_pkg->units; + $seen{$cust_bill_pkg->pkgnum} = 1; + } # else it's been seen, leave it at zero units + + } elsif ($self->unittype == 1) { # per minute + # STILL not supported...fortunately these only exist if you happen + # to be in Idaho or Little Rock, Arkansas + # + # though a voip_cdr package could easily report minutes of usage... + return $self->_fatal_or_null( 'fee with minute unit type' ); + + } elsif ( $self->unittype == 2 ) { + + my $locationnum = $cust_bill_pkg->tax_locationnum + || $cust_main->ship_locationnum; + # per account + $units = 1 unless $seen{$locationnum}; + $seen{$locationnum} = 1; + } else { - $taxable_units = 1; + # Unittype 19 is used for prepaid wireless E911 charges in many states. + # Apparently "per retail purchase", which for us would mean per invoice. + # Unittype 20 is used for some 911 surcharges and I have no idea what + # it means. + return $self->_fatal_or_null( 'unknown unit type in tax'. $self->taxnum ); } + my $this_tax_cents = int($units * $self->fee * 100); + my $tax_location = FS::cust_bill_pkg_tax_rate_location->new({ + 'taxnum' => $self->taxnum, + 'taxtype' => ref($self), + 'cents' => $this_tax_cents, + 'locationtaxid' => $self->location, + 'taxable_cust_bill_pkg' => $cust_bill_pkg, + 'taxratelocationnum' => $taxratelocationnum, + 'taxclass' => $class, + }); + push @tax_locations, $tax_location; + + $taxable_units += $units; + $tax_cents += $this_tax_cents; - } else { - return $self->_fatal_or_null( 'unknown unit type in tax'. $self->taxnum ); } - + } # foreach $cust_bill_pkg + + # check bracket maxima; throw an error if we've gone over, because + # we don't really implement them + + if ( ($self->taxmax > 0 and $taxable_cents > $self->taxmax*100 ) or + ($self->feemax > 0 and $taxable_units > $self->feemax) ) { + # throw an error + # (why not just cap taxable_charged/units at the taxmax/feemax? because + # it's way more complicated than that. this won't even catch every case + # where a bracket maximum should apply.) + return $self->_fatal_or_null( 'tax base > taxmax/feemax for tax'.$self->taxnum ); } - # XXX handle excessrate (use_excessrate) / excessfee / - # taxbase/feebase / taxmax/feemax - # and eventually exemptions - # - # the tax or fee is applied to taxbase or feebase and then - # the excessrate or excess fee is applied to taxmax or feemax - - $amount += $taxable_charged * $self->tax; - $amount += $taxable_units * $self->fee; - - warn "calculated taxes as [ $name, $amount ]\n" - if $DEBUG; + # round and distribute + my $total_tax_cents = sprintf('%.0f', + ($taxable_cents * $self->tax) + ($taxable_units * $self->fee * 100) + ); + my $extra_cents = sprintf('%.0f', $total_tax_cents - $tax_cents); + $tax_cents += $extra_cents; + my $i = 0; + foreach (@tax_locations) { # can never require more than a single pass, yes? + my $cents = $_->get('cents'); + if ( $extra_cents > 0 ) { + $cents++; + $extra_cents--; + } + $_->set('amount', sprintf('%.2f', $cents/100)); + } - return { - 'name' => $name, - 'amount' => $amount, - }; + # just transform each CBPTRL record into a tax line item. + # calculate_taxes will consolidate them, but before that happens we have + # to do tax on tax calculation. + my @tax_items; + foreach (@tax_locations) { + next if $_->amount == 0; + my $tax_item = FS::cust_bill_pkg->new({ + 'pkgnum' => 0, + 'recur' => 0, + 'setup' => $_->amount, + 'sdate' => '', # $_->sdate? + 'edate' => '', + 'itemdesc' => $name, + 'cust_bill_pkg_tax_rate_location' => [ $_ ], + # Make the charge class easily accessible; we need it for tax-on-tax + # applicability. RT#36830. + '_class' => $_->taxclass, + }); + $_->set('tax_cust_bill_pkg' => $tax_item); + push @tax_items, $tax_item; + } + return @tax_items; } sub _fatal_or_null { my ($self, $error) = @_; + $DB::single = 1; # not a mistake + my $conf = new FS::Conf; $error = "can't yet handle ". $error; @@ -573,7 +726,9 @@ sub tax_on_tax { "AND (". join(' OR ', map { "taxclassnum = $_" } @taxclassnums ). ")"; qsearch({ 'table' => 'tax_rate', - 'hashref' => { 'geocode' => $geocode, }, + 'hashref' => { 'data_vendor' => $self->data_vendor, + 'geocode' => $geocode, + }, 'extra_sql' => $extra_sql, }) @@ -882,20 +1037,22 @@ sub batch_import { } my $tax_rate = qsearchs( 'tax_rate', $delete{$_} ); - unless ($tax_rate) { + if (!$tax_rate) { $dbh->rollback if $oldAutoCommit; $tax_rate = $delete{$_}; - return "can't find tax_rate to delete for: ". - #join(" ", map { "$_ => ". $tax_rate->{$_} } @fields); - join(" ", map { "$_ => ". $tax_rate->{$_} } keys(%$tax_rate) ); - } - my $error = $tax_rate->delete; + warn "WARNING: can't find tax_rate to delete for: ". + join(" ", map { "$_ => ". $tax_rate->{$_} } keys(%$tax_rate) ). + " (ignoring)\n"; + } else { + my $error = $tax_rate->delete; # XXX we really should not do this + # (it orphans CBPTRL records) - if ( $error ) { - $dbh->rollback if $oldAutoCommit; - my $hashref = $delete{$_}; - $line = join(", ", map { "$_ => ". $hashref->{$_} } keys(%$hashref) ); - return "can't delete tax_rate for $line: $error"; + if ( $error ) { + $dbh->rollback if $oldAutoCommit; + my $hashref = $delete{$_}; + $line = join(", ", map { "$_ => ". $hashref->{$_} } keys(%$hashref) ); + return "can't delete tax_rate for $line: $error"; + } } $imported++; @@ -1828,6 +1985,12 @@ sub browse_queries { =item queue_liability_report PARAMS Launches a tax liability report. + +PARAMS needs to be a base64-encoded Storable hash containing: +- beginning: the start date, as a I (not a timestamp). +- end: the end date of the report, likewise. +- agentnum: the agent to limit the report to, if any. + =cut sub queue_liability_report { @@ -1851,8 +2014,12 @@ sub queue_liability_report { =item generate_liability_report PARAMS -Generates a tax liability report. Provide a hash including desired -agentnum, beginning, and ending +Generates a tax liability report. PARAMS must include: + +- beginning, as a timestamp +- ending, as a timestamp +- p: the Freeside root URL, for generating links +- agentnum (optional) =cut @@ -1914,11 +2081,16 @@ sub generate_liability_report { my %taxes = (); my %basetaxes = (); my $calculated = 0; + + # get all distinct tuples of (tax name, state, county, city, locationtaxid) + # for taxes that have been charged + # (state, county, city are from tax_rate_location, not from customer data) my @tax_and_location = qsearch({ table => 'cust_bill_pkg', select => $select, hashref => { pkgpart => 0 }, addl_from => $addl_from, extra_sql => $where, + debug => 1, }); $count = scalar(@tax_and_location); foreach my $t ( @tax_and_location ) { @@ -1942,15 +2114,17 @@ sub generate_liability_report { $taxes{$label}->{'url_param'} = join(';', map { "$_=". uri_escape($t->$_) } @params); - my $payby_itemdesc_loc = - " payby != 'COMP' ". - "AND ( itemdesc = ? OR ? = '' AND itemdesc IS NULL ) ". + my $itemdesc_loc = + # " payby != 'COMP' ". # breaks the entire report under 4.x + # # and unnecessary since COMP accounts don't + # # get taxes calculated in the first place + " ( itemdesc = ? OR ? = '' AND itemdesc IS NULL ) ". "AND ". FS::tax_rate_location->location_sql( map { $_ => $t->$_ } @taxparams ); my $taxwhere = - "FROM cust_bill_pkg $addl_from $where AND $payby_itemdesc_loc"; + "FROM cust_bill_pkg $addl_from $where AND $itemdesc_loc"; my $sql = "SELECT SUM(amount) $taxwhere AND cust_bill_pkg.pkgnum = 0"; @@ -1961,7 +2135,7 @@ sub generate_liability_report { my $creditfrom = "JOIN cust_credit_bill_pkg USING (billpkgnum,billpkgtaxratelocationnum)"; my $creditwhere = - "FROM cust_bill_pkg $addl_from $creditfrom $where AND $payby_itemdesc_loc"; + "FROM cust_bill_pkg $addl_from $creditfrom $where AND $itemdesc_loc"; $sql = "SELECT SUM(cust_credit_bill_pkg.amount) ". " $creditwhere AND cust_bill_pkg.pkgnum = 0"; @@ -2025,7 +2199,8 @@ sub generate_liability_report { my $dateagentlink = "begin=$args{beginning};end=$args{ending}"; $dateagentlink .= ';agentnum='. $args{agentnum} if length($agentname); - my $baselink = $args{p}. "search/cust_bill_pkg.cgi?$dateagentlink"; + my $baselink = $args{p}. "search/cust_bill_pkg.cgi?vendortax=1;" . + $dateagentlink; my $creditlink = $args{p}. "search/cust_credit_bill_pkg.html?$dateagentlink"; print $report <view\n"; }