french_tax_system 0.1.1 → 0.1.2

checksums.yaml

@@ -1,7 +1,7 @@
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data/.rubocop.yml

@@ -1,5 +1,5 @@
 AllCops:
-  TargetRubyVersion: 2.4
+  TargetRubyVersion: 2.7
 
 Style/StringLiterals:
   Enabled: true

data/Gemfile

@@ -9,4 +9,3 @@ gem "rake", "~> 13.0"
 
 gem "rspec", "~> 3.0"
 
-gem "rubocop", "~> 1.7"

data/Gemfile.lock

@@ -1,20 +1,13 @@
 PATH
   remote: .
   specs:
-    french_tax_system (0.1.1)
+    french_tax_system (0.1.2)
 
 GEM
   remote: https://rubygems.org/
   specs:
-    ast (2.4.2)
     diff-lcs (1.4.4)
-    parallel (1.20.1)
-    parser (3.0.1.1)
-      ast (~> 2.4.1)
-    rainbow (3.0.0)
     rake (13.0.3)
-    regexp_parser (2.1.1)
-    rexml (3.2.5)
     rspec (3.10.0)
       rspec-core (~> 3.10.0)
       rspec-expectations (~> 3.10.0)
@@ -28,19 +21,6 @@ GEM
       diff-lcs (>= 1.2.0, < 2.0)
       rspec-support (~> 3.10.0)
     rspec-support (3.10.2)
-    rubocop (1.16.0)
-      parallel (~> 1.10)
-      parser (>= 3.0.0.0)
-      rainbow (>= 2.2.2, < 4.0)
-      regexp_parser (>= 1.8, < 3.0)
-      rexml
-      rubocop-ast (>= 1.7.0, < 2.0)
-      ruby-progressbar (~> 1.7)
-      unicode-display_width (>= 1.4.0, < 3.0)
-    rubocop-ast (1.7.0)
-      parser (>= 3.0.1.1)
-    ruby-progressbar (1.11.0)
-    unicode-display_width (2.0.0)
 
 PLATFORMS
   x86_64-linux
@@ -49,7 +29,6 @@ DEPENDENCIES
   french_tax_system!
   rake (~> 13.0)
   rspec (~> 3.0)
-  rubocop (~> 1.7)
 
 BUNDLED WITH
    2.2.19

data/lib/french_tax_system.rb

@@ -4,5 +4,161 @@ require_relative "french_tax_system/version"
 
 module FrenchTaxSystem
   class Error < StandardError; end
-  # Your code goes here...
+
+  # Constants
+  INCOME_TAXES_SCALE = {
+    year2021: [
+      { family_quotient_amount: { start_scale: 0, end_scale: 10_084 }, tax: 0 },
+      { family_quotient_amount: { start_scale: 10_085, end_scale: 25_710 }, tax: 0.11 },
+      { family_quotient_amount: { start_scale: 25_711, end_scale: 73_516 }, tax: 0.3 },
+      { family_quotient_amount: { start_scale: 73_517, end_scale: 158_122 }, tax: 0.41 },
+      { family_quotient_amount: { start_scale: 158_123, end_scale: Float::INFINITY }, tax: 0.45 }
+    ]
+  }.freeze
+
+  FISCAL_NB_PARTS_FOR_MARRIED_COUPLE = 2
+  FISCAL_NB_PARTS_FOR_SINGLE_PERSON = 1
+
+  FAMILY_QUOTIENT_CAPPING_AMOUNT = {
+    ## Per half fiscal parts for children
+    year2021: 1570
+  }.freeze
+
+  REVENUES_STANDARD_ALLOWANCE = 0.1
+
+  REAL_REGIMEN_DEDUCTIBLE_EXPENSES_FOR_YEAR_TWO = %w[house_landlord_charges_amount_per_year
+                                                     house_property_management_amount_per_year house_insurance_gli_amount_per_year house_insurance_pno_amount_per_year house_property_tax_amount_per_year credit_loan_cumulative_interests_paid_for_year_two credit_loan_insurance_amount_per_year].freeze
+
+  # Methods
+  ## Main method
+  def test
+    "test me"
+  end
+
+  def calc_income_tax_amount_per_year_with_property_income_of(net_taxable_property_income_amount)
+    global_net_taxable_income_amount = calc_global_net_taxable_amount_with_property_income_of(net_taxable_property_income_amount)
+
+    fiscal_nb_parts = calc_fiscal_nb_parts
+
+    family_quotient_amount = calc_family_quotient_amount(global_net_taxable_income_amount, fiscal_nb_parts)
+    current_year = Date.today.year
+
+    aggregated_tax_amount = calc_aggregated_tax_amount(family_quotient_amount, current_year)
+
+    (aggregated_tax_amount * fiscal_nb_parts).floor
+  end
+
+  def calc_not_capped_income_tax_amount_per_year_with_property_income_of(net_taxable_property_income_amount)
+    global_net_taxable_income_amount = calc_global_net_taxable_amount_with_property_income_of(net_taxable_property_income_amount)
+
+    fiscal_nb_parts = calc_fiscal_nb_parts
+
+    family_quotient_amount = calc_family_quotient_amount(global_net_taxable_income_amount, fiscal_nb_parts)
+    current_year = Date.today.year
+
+    aggregated_tax_amount = calc_aggregated_tax_amount(family_quotient_amount, current_year)
+
+    (aggregated_tax_amount * fiscal_nb_parts).floor
+  end
+
+  def calc_capped_income_tax_amount_per_year_with_property_income_of(net_taxable_property_income_amount)
+    global_net_taxable_income_amount = calc_global_net_taxable_amount_with_property_income_of(net_taxable_property_income_amount)
+
+    fiscal_nb_parts = case fiscal_marital_status
+                      when "Célibataire" then 1
+                      when "Marié / Pacsé" then 2
+                      end
+
+    family_quotient_amount = calc_family_quotient_amount(global_net_taxable_income_amount, fiscal_nb_parts)
+    current_year = Date.today.year
+
+    aggregated_tax_amount = calc_aggregated_tax_amount(family_quotient_amount, current_year)
+
+    (aggregated_tax_amount * fiscal_nb_parts).floor
+  end
+
+  def calc_net_taxable_property_income_amount
+    case fiscal_status
+    when "Vide"
+      NueFormulas.calc_net_taxable_property_income_amount(self)
+    when "LMNP"
+      LmnpFormulas.calc_net_taxable_property_income_amount(self)
+    end
+  end
+
+  def calc_income_taxes_scale_with_property_income_of(net_taxable_property_income_amount)
+    global_net_taxable_income_amount = calc_global_net_taxable_amount_with_property_income_of(net_taxable_property_income_amount)
+
+    fiscal_nb_parts = calc_fiscal_nb_parts
+
+    family_quotient_amount = calc_family_quotient_amount(global_net_taxable_income_amount, fiscal_nb_parts)
+    current_year = Date.today.year
+
+    income_taxes_scale = INCOME_TAXES_SCALE["year#{current_year}".to_sym]
+
+    income_taxes_scale.find { |scale| family_quotient_amount <= scale[:family_quotient_amount][:end_scale] }
+  end
+
+  def calc_global_net_taxable_amount_with_property_income_of(net_taxable_property_income_amount)
+    ((fiscal_revenues_p1 + fiscal_revenues_p2) * (1 - REVENUES_STANDARD_ALLOWANCE)) + net_taxable_property_income_amount
+  end
+
+  def calc_fiscal_nb_parts
+    case fiscal_marital_status
+    when "Marié / Pacsé"
+      FISCAL_NB_PARTS_FOR_MARRIED_COUPLE + calc_fiscal_nb_parts_incurred_from_children
+    when "Célibataire"
+      FISCAL_NB_PARTS_FOR_SINGLE_PERSON + calc_fiscal_nb_parts_incurred_from_children
+    end
+  end
+
+  def calc_fiscal_nb_parts_incurred_from_children
+    # Detail of calculation method in GitHub wiki: https://github.com/Mth0158/mini-keyz/wiki/French-tax-system
+    total_nb_children = fiscal_nb_dependent_children + fiscal_nb_alternate_custody_children
+
+    if total_nb_children <= 2
+      0.5 * fiscal_nb_dependent_children + 0.25 * fiscal_nb_alternate_custody_children
+
+    elsif total_nb_children >= 3
+
+      if fiscal_nb_dependent_children == 0
+        0.5 + (fiscal_nb_alternate_custody_children - 2) * 0.5
+
+      elsif fiscal_nb_dependent_children == 1
+        if fiscal_nb_alternate_custody_children == 2
+          1.25
+        elsif fiscal_nb_alternate_custody_children >= 3
+          1.25 + (fiscal_nb_alternate_custody_children - 2) * 0.5
+        end
+
+      elsif fiscal_nb_dependent_children == 2
+        1 + fiscal_nb_alternate_custody_children * 0.5
+
+      elsif fiscal_nb_dependent_children >= 3
+        2 + fiscal_nb_alternate_custody_children * 0.5
+      end
+    end
+  end
+
+  def calc_family_quotient_amount(global_net_taxable_income_amount, fiscal_nb_parts)
+    global_net_taxable_income_amount / fiscal_nb_parts
+  end
+
+  def calc_family_quotient_capped_amount(_e)
+    "ee"
+  end
+
+  def calc_aggregated_tax_amount(family_quotient_amount, current_year)
+    income_taxes_scale = INCOME_TAXES_SCALE["year#{current_year}".to_sym]
+
+    income_taxes_scale.map do |scale|
+      if family_quotient_amount < scale[:family_quotient_amount][:start_scale]
+        0
+      elsif family_quotient_amount >= scale[:family_quotient_amount][:start_scale] && family_quotient_amount < scale[:family_quotient_amount][:end_scale]
+        (family_quotient_amount - scale[:family_quotient_amount][:start_scale]) * scale[:tax]
+      elsif family_quotient_amount >= scale[:family_quotient_amount][:end_scale]
+        (scale[:family_quotient_amount][:end_scale] - scale[:family_quotient_amount][:start_scale]) * scale[:tax]
+      end
+    end.sum
+  end
 end

data/lib/french_tax_system/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module FrenchTaxSystem
-  VERSION = "0.1.1"
+  VERSION = "0.1.2"
 end

data/lib/lmnp_formulas.rb

@@ -0,0 +1,9 @@
+# frozen_string_literal: true
+
+module FrenchTaxSystem
+  class LmnpFormulas
+    def test3
+      "ee3"
+    end
+  end
+end

data/lib/nue_formulas.rb

@@ -0,0 +1,24 @@
+# frozen_string_literal: true
+
+module FrenchTaxSystem
+  class NueFormulas
+    PROPERTY_INCOME_STANDARD_ALLOWANCE = 0.3
+
+    # def self.calc_income_tax_amount_for_year_two(args = {})
+    #   net_taxable_property_income_amount = calc_net_taxable_property_income_amount_for_year_two(args)
+    #   IncomeTaxesBaseFormulas.calc_income_tax_amount_per_year(args, net_taxable_property_income_amount)
+    # end
+  
+    def self.calc_net_taxable_property_income_amount_for_year_two(simulation_instance)
+      case simulation_instance.fiscal_regimen
+      when "Réel"
+        deductible_expenses = IncomeTaxesFormulas::REAL_REGIMEN_DEDUCTIBLE_EXPENSES_FOR_YEAR_TWO.map do |expense|
+          simulation_instance.send(expense) || 0
+        end.sum
+        simulation_instance.house_rent_amount_per_year - deductible_expenses
+      when "Forfait"
+        simulation_instance.house_rent_amount_per_year * (1 - PROPERTY_INCOME_STANDARD_ALLOWANCE)
+      end
+    end
+  end
+end

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: french_tax_system
 version: !ruby/object:Gem::Version
-  version: 0.1.1
+  version: 0.1.2
 platform: ruby
 authors:
 - Mathieu EUSTACHY
@@ -48,6 +48,8 @@ files:
 - french_tax_system.gemspec
 - lib/french_tax_system.rb
 - lib/french_tax_system/version.rb
+- lib/lmnp_formulas.rb
+- lib/nue_formulas.rb
 homepage: https://github.com/Mth0158/french_tax_system
 licenses:
 - MIT