@novha/calc-engines 1.6.4 → 1.7.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist/corporate/canada/CanadaCorporateTaxService.js +3 -0
- package/dist/corporate/canada/CanadaCorporateTaxServiceImpl.js +54 -0
- package/dist/corporate/canada/domain/types.js +3 -0
- package/dist/corporate/domain/types.js +2 -0
- package/dist/corporate/france/FranceCorporateTaxService.js +3 -0
- package/dist/corporate/france/FranceCorporateTaxServiceImpl.js +59 -0
- package/dist/corporate/france/domain/types.js +3 -0
- package/dist/corporate/south-africa/SouthAfricaCorporateTaxService.js +3 -0
- package/dist/corporate/south-africa/SouthAfricaCorporateTaxServiceImpl.js +56 -0
- package/dist/corporate/south-africa/domain/types.js +3 -0
- package/dist/index.js +8 -2
- package/dist/mortgage/canada/CanadaMortgageServiceImpl.js +2 -2
- package/dist/mortgage/canada/domain/types.js +1 -1
- package/dist/types/corporate/canada/CanadaCorporateTaxService.d.ts +4 -0
- package/dist/types/corporate/canada/CanadaCorporateTaxServiceImpl.d.ts +9 -0
- package/dist/types/corporate/canada/domain/types.d.ts +42 -0
- package/dist/types/corporate/domain/types.d.ts +0 -0
- package/dist/types/corporate/france/FranceCorporateTaxService.d.ts +4 -0
- package/dist/types/corporate/france/FranceCorporateTaxServiceImpl.d.ts +9 -0
- package/dist/types/corporate/france/domain/types.d.ts +48 -0
- package/dist/types/corporate/south-africa/SouthAfricaCorporateTaxService.d.ts +4 -0
- package/dist/types/corporate/south-africa/SouthAfricaCorporateTaxServiceImpl.d.ts +9 -0
- package/dist/types/corporate/south-africa/domain/types.d.ts +32 -0
- package/dist/types/index.d.ts +6 -0
- package/dist/types/mortgage/canada/domain/types.d.ts +1 -1
- package/package.json +1 -1
- package/src/corporate/canada/CanadaCorporateTaxService.ts +5 -0
- package/src/corporate/canada/CanadaCorporateTaxServiceImpl.ts +67 -0
- package/src/corporate/canada/domain/types.ts +54 -0
- package/src/corporate/domain/types.ts +0 -0
- package/src/corporate/france/FranceCorporateTaxService.ts +5 -0
- package/src/corporate/france/FranceCorporateTaxServiceImpl.ts +73 -0
- package/src/corporate/france/domain/types.ts +60 -0
- package/src/corporate/south-africa/SouthAfricaCorporateTaxService.ts +5 -0
- package/src/corporate/south-africa/SouthAfricaCorporateTaxServiceImpl.ts +74 -0
- package/src/corporate/south-africa/domain/types.ts +40 -0
- package/src/index.ts +20 -0
- package/src/mortgage/canada/CanadaMortgageServiceImpl.ts +1 -1
- package/src/mortgage/canada/domain/types.ts +1 -1
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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiQ2FuYWRhQ29ycG9yYXRlVGF4U2VydmljZS5qcyIsInNvdXJjZVJvb3QiOiIiLCJzb3VyY2VzIjpbIi4uLy4uLy4uL3NyYy9jb3Jwb3JhdGUvY2FuYWRhL0NhbmFkYUNvcnBvcmF0ZVRheFNlcnZpY2UudHMiXSwibmFtZXMiOltdLCJtYXBwaW5ncyI6IiIsInNvdXJjZXNDb250ZW50IjpbImltcG9ydCB7IElucHV0LCBSdWxlcywgUmVzdWx0IH0gZnJvbSAnLi4vY2FuYWRhL2RvbWFpbi90eXBlcyc7XG5cbmV4cG9ydCBpbnRlcmZhY2UgQ2FuYWRhQ29ycG9yYXRlVGF4U2VydmljZSB7XG4gICAgY2FsY3VsYXRlKCk6IFJlc3VsdDtcbn0iXX0=
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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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exports.CanadaCorporateTaxServiceImpl = void 0;
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class CanadaCorporateTaxServiceImpl {
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constructor(input, rules) {
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this._input = input;
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this._rules = rules;
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}
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calculate() {
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const result = this.applyRules(this._rules, this._input);
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const totalTax = result.tax;
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return {
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corporateTax: totalTax,
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effectiveTaxRate: this._input.taxableIncome > 0
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? (totalTax / this._input.taxableIncome) * 100
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: 0,
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breakdown: result.breakdown,
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};
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}
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applyRules(rules, input) {
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const regime = input.isSmallBusiness
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? rules.regimes.smallBusiness
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: rules.regimes.general;
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if (regime.type === 'flat') {
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const tax = input.taxableIncome * regime.rate;
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return {
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tax,
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breakdown: { flatTax: tax },
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};
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}
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if (regime.type === 'progressive') {
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let remaining = input.taxableIncome;
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let tax = 0;
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const breakdown = {};
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for (const bracket of regime.brackets) {
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if (remaining <= 0)
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break;
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const upper = bracket.to ?? Infinity;
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const taxable = Math.min(upper - bracket.from, remaining);
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const bracketTax = taxable * bracket.rate;
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tax += bracketTax;
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remaining -= taxable;
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const bracketKey = bracket.to === null
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? `bracket_${bracket.from}_and_above`
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: `bracket_${bracket.from}_to_${bracket.to}`;
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breakdown[bracketKey] = bracketTax;
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}
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return { tax, breakdown };
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}
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throw new Error('Unsupported regime type');
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}
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}
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exports.CanadaCorporateTaxServiceImpl = CanadaCorporateTaxServiceImpl;
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//# 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//# sourceMappingURL=data:application/json;base64,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//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiRnJhbmNlQ29ycG9yYXRlVGF4U2VydmljZS5qcyIsInNvdXJjZVJvb3QiOiIiLCJzb3VyY2VzIjpbIi4uLy4uLy4uL3NyYy9jb3Jwb3JhdGUvZnJhbmNlL0ZyYW5jZUNvcnBvcmF0ZVRheFNlcnZpY2UudHMiXSwibmFtZXMiOltdLCJtYXBwaW5ncyI6IiIsInNvdXJjZXNDb250ZW50IjpbImltcG9ydCB7IFJlc3VsdCB9IGZyb20gJy4vZG9tYWluL3R5cGVzJztcblxuZXhwb3J0IGludGVyZmFjZSBGcmFuY2VDb3Jwb3JhdGVUYXhTZXJ2aWNlIHtcbiAgICBjYWxjdWxhdGUoKTogUmVzdWx0O1xufSJdfQ==
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"use strict";
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Object.defineProperty(exports, "__esModule", { value: true });
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exports.FranceCorporateTaxServiceImpl = void 0;
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class FranceCorporateTaxServiceImpl {
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constructor(input, rules) {
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this._input = input;
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this._rules = rules;
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}
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calculate() {
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+
const result = this.applyRules(this._rules, this._input);
|
|
11
|
+
const totalTax = result.tax;
|
|
12
|
+
return {
|
|
13
|
+
corporateTax: totalTax,
|
|
14
|
+
effectiveTaxRate: this._input.taxableIncome > 0
|
|
15
|
+
? (totalTax / this._input.taxableIncome) * 100
|
|
16
|
+
: 0,
|
|
17
|
+
breakdown: result.breakdown,
|
|
18
|
+
};
|
|
19
|
+
}
|
|
20
|
+
applyRules(rules, input) {
|
|
21
|
+
const regime = input.isSmallBusiness
|
|
22
|
+
? rules.regimes.smallBusiness
|
|
23
|
+
: rules.regimes.general;
|
|
24
|
+
if (regime.conditions?.maxTurnover) {
|
|
25
|
+
if (input.annualTurnover > regime.conditions.maxTurnover) {
|
|
26
|
+
throw new Error('SME regime not applicable: turnover exceeded');
|
|
27
|
+
}
|
|
28
|
+
}
|
|
29
|
+
if (regime.type === 'flat') {
|
|
30
|
+
const tax = input.taxableIncome * regime.rate;
|
|
31
|
+
return {
|
|
32
|
+
tax,
|
|
33
|
+
breakdown: { flatTax: tax },
|
|
34
|
+
};
|
|
35
|
+
}
|
|
36
|
+
if (regime.type === 'progressive') {
|
|
37
|
+
let remaining = input.taxableIncome;
|
|
38
|
+
let tax = 0;
|
|
39
|
+
const breakdown = {};
|
|
40
|
+
for (const bracket of regime.brackets) {
|
|
41
|
+
if (remaining <= 0)
|
|
42
|
+
break;
|
|
43
|
+
const upper = bracket.to ?? Infinity;
|
|
44
|
+
const taxable = Math.min(upper - bracket.from, remaining);
|
|
45
|
+
const bracketTax = taxable * bracket.rate;
|
|
46
|
+
tax += bracketTax;
|
|
47
|
+
remaining -= taxable;
|
|
48
|
+
const bracketKey = bracket.to === null
|
|
49
|
+
? `bracket_${bracket.from}_and_above`
|
|
50
|
+
: `bracket_${bracket.from}_to_${bracket.to}`;
|
|
51
|
+
breakdown[bracketKey] = bracketTax;
|
|
52
|
+
}
|
|
53
|
+
return { tax, breakdown };
|
|
54
|
+
}
|
|
55
|
+
throw new Error('Unsupported regime type');
|
|
56
|
+
}
|
|
57
|
+
}
|
|
58
|
+
exports.FranceCorporateTaxServiceImpl = FranceCorporateTaxServiceImpl;
|
|
59
|
+
//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -0,0 +1,3 @@
|
|
|
1
|
+
"use strict";
|
|
2
|
+
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
+
//# sourceMappingURL=data:application/json;base64,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
|
|
@@ -0,0 +1,3 @@
|
|
|
1
|
+
"use strict";
|
|
2
|
+
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
+
//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiU291dGhBZnJpY2FDb3Jwb3JhdGVUYXhTZXJ2aWNlLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vLi4vLi4vc3JjL2NvcnBvcmF0ZS9zb3V0aC1hZnJpY2EvU291dGhBZnJpY2FDb3Jwb3JhdGVUYXhTZXJ2aWNlLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiIiLCJzb3VyY2VzQ29udGVudCI6WyJpbXBvcnQgeyBSZXN1bHQgfSBmcm9tICcuL2RvbWFpbi90eXBlcyc7XG5cbmV4cG9ydCBpbnRlcmZhY2UgU291dGhBZnJpY2FDb3Jwb3JhdGVUYXhTZXJ2aWNlIHtcbiAgICBjYWxjdWxhdGUoKTogUmVzdWx0O1xufSAiXX0=
|
|
@@ -0,0 +1,56 @@
|
|
|
1
|
+
"use strict";
|
|
2
|
+
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
+
exports.SouthAfricaCorporateTaxServiceImpl = void 0;
|
|
4
|
+
class SouthAfricaCorporateTaxServiceImpl {
|
|
5
|
+
constructor(input, rules) {
|
|
6
|
+
this._input = input;
|
|
7
|
+
this._rules = rules;
|
|
8
|
+
}
|
|
9
|
+
calculate() {
|
|
10
|
+
const rule = this._rules.regimes[this._input.regime];
|
|
11
|
+
if (!rule) {
|
|
12
|
+
throw new Error(`Unknown tax regime: ${this._input.regime}`);
|
|
13
|
+
}
|
|
14
|
+
let tax = 0;
|
|
15
|
+
let breakdown = {};
|
|
16
|
+
if (rule.type === 'flat') {
|
|
17
|
+
tax = this._input.taxableIncome * rule.rate;
|
|
18
|
+
breakdown = {
|
|
19
|
+
flatTax: tax
|
|
20
|
+
};
|
|
21
|
+
}
|
|
22
|
+
if (rule.type === 'progressive') {
|
|
23
|
+
const result = this.calculateProgressiveTax(this._input.taxableIncome, rule.brackets);
|
|
24
|
+
tax = result.total;
|
|
25
|
+
breakdown = result.breakdown;
|
|
26
|
+
}
|
|
27
|
+
return {
|
|
28
|
+
corporateTax: tax,
|
|
29
|
+
effectiveTaxRate: this._input.taxableIncome > 0
|
|
30
|
+
? (tax / this._input.taxableIncome) * 100
|
|
31
|
+
: 0,
|
|
32
|
+
breakdown,
|
|
33
|
+
};
|
|
34
|
+
}
|
|
35
|
+
calculateProgressiveTax(income, brackets) {
|
|
36
|
+
let tax = 0;
|
|
37
|
+
const breakdown = {};
|
|
38
|
+
for (const bracket of brackets) {
|
|
39
|
+
if (income <= bracket.from)
|
|
40
|
+
continue;
|
|
41
|
+
const upperLimit = bracket.to === null ? income : Math.min(income, bracket.to);
|
|
42
|
+
const taxableAmount = upperLimit - bracket.from;
|
|
43
|
+
if (taxableAmount > 0) {
|
|
44
|
+
const bracketTax = taxableAmount * bracket.rate;
|
|
45
|
+
tax += bracketTax;
|
|
46
|
+
const bracketKey = bracket.to === null
|
|
47
|
+
? `bracket_${bracket.from}_and_above`
|
|
48
|
+
: `bracket_${bracket.from}_to_${bracket.to}`;
|
|
49
|
+
breakdown[bracketKey] = bracketTax;
|
|
50
|
+
}
|
|
51
|
+
}
|
|
52
|
+
return { total: tax, breakdown };
|
|
53
|
+
}
|
|
54
|
+
}
|
|
55
|
+
exports.SouthAfricaCorporateTaxServiceImpl = SouthAfricaCorporateTaxServiceImpl;
|
|
56
|
+
//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiU291dGhBZnJpY2FDb3Jwb3JhdGVUYXhTZXJ2aWNlSW1wbC5qcyIsInNvdXJjZVJvb3QiOiIiLCJzb3VyY2VzIjpbIi4uLy4uLy4uL3NyYy9jb3Jwb3JhdGUvc291dGgtYWZyaWNhL1NvdXRoQWZyaWNhQ29ycG9yYXRlVGF4U2VydmljZUltcGwudHMiXSwibmFtZXMiOltdLCJtYXBwaW5ncyI6Ijs7O0FBR0EsTUFBYSxrQ0FBa0M7SUFJM0MsWUFBWSxLQUFZLEVBQUUsS0FBWTtRQUNsQyxJQUFJLENBQUMsTUFBTSxHQUFHLEtBQUssQ0FBQztRQUNwQixJQUFJLENBQUMsTUFBTSxHQUFHLEtBQUssQ0FBQztJQUN4QixDQUFDO0lBRUQsU0FBUztRQUNMLE1BQU0sSUFBSSxHQUFHLElBQUksQ0FBQyxNQUFNLENBQUMsT0FBTyxDQUFDLElBQUksQ0FBQyxNQUFNLENBQUMsTUFBTSxDQUFDLENBQUM7UUFFckQsSUFBSSxDQUFDLElBQUksRUFBRSxDQUFDO1lBQ1IsTUFBTSxJQUFJLEtBQUssQ0FBQyx1QkFBdUIsSUFBSSxDQUFDLE1BQU0sQ0FBQyxNQUFNLEVBQUUsQ0FBQyxDQUFDO1FBQ2pFLENBQUM7UUFFRCxJQUFJLEdBQUcsR0FBRyxDQUFDLENBQUM7UUFDWixJQUFJLFNBQVMsR0FBMkIsRUFBRSxDQUFDO1FBRTNDLElBQUksSUFBSSxDQUFDLElBQUksS0FBSyxNQUFNLEVBQUUsQ0FBQztZQUN2QixHQUFHLEdBQUcsSUFBSSxDQUFDLE1BQU0sQ0FBQyxhQUFhLEdBQUcsSUFBSSxDQUFDLElBQUksQ0FBQztZQUM1QyxTQUFTLEdBQUc7Z0JBQ1IsT0FBTyxFQUFFLEdBQUc7YUFDZixDQUFDO1FBQ04sQ0FBQztRQUVELElBQUksSUFBSSxDQUFDLElBQUksS0FBSyxhQUFhLEVBQUUsQ0FBQztZQUM5QixNQUFNLE1BQU0sR0FBRyxJQUFJLENBQUMsdUJBQXVCLENBQ3ZDLElBQUksQ0FBQyxNQUFNLENBQUMsYUFBYSxFQUN6QixJQUFJLENBQUMsUUFBUSxDQUNoQixDQUFDO1lBQ0YsR0FBRyxHQUFHLE1BQU0sQ0FBQyxLQUFLLENBQUM7WUFDbkIsU0FBUyxHQUFHLE1BQU0sQ0FBQyxTQUFTLENBQUM7UUFDakMsQ0FBQztRQUVELE9BQU87WUFDSCxZQUFZLEVBQUUsR0FBRztZQUNqQixnQkFBZ0IsRUFDaEIsSUFBSSxDQUFDLE1BQU0sQ0FBQyxhQUFhLEdBQUcsQ0FBQztnQkFDekIsQ0FBQyxDQUFDLENBQUMsR0FBRyxHQUFHLElBQUksQ0FBQyxNQUFNLENBQUMsYUFBYSxDQUFDLEdBQUcsR0FBRztnQkFDekMsQ0FBQyxDQUFDLENBQUM7WUFDUCxTQUFTO1NBQ1osQ0FBQztJQUNOLENBQUM7SUFFTyx1QkFBdUIsQ0FBQyxNQUFjLEVBQUUsUUFBaUM7UUFDN0UsSUFBSSxHQUFHLEdBQUcsQ0FBQyxDQUFDO1FBQ1osTUFBTSxTQUFTLEdBQTJCLEVBQUUsQ0FBQztRQUU3QyxLQUFLLE1BQU0sT0FBTyxJQUFJLFFBQVEsRUFBRSxDQUFDO1lBQzdCLElBQUksTUFBTSxJQUFJLE9BQU8sQ0FBQyxJQUFJO2dCQUFFLFNBQVM7WUFFckMsTUFBTSxVQUFVLEdBQ2hCLE9BQU8sQ0FBQyxFQUFFLEtBQUssSUFBSSxDQUFDLENBQUMsQ0FBQyxNQUFNLENBQUMsQ0FBQyxDQUFDLElBQUksQ0FBQyxHQUFHLENBQUMsTUFBTSxFQUFFLE9BQU8sQ0FBQyxFQUFFLENBQUMsQ0FBQztZQUU1RCxNQUFNLGFBQWEsR0FBRyxVQUFVLEdBQUcsT0FBTyxDQUFDLElBQUksQ0FBQztZQUVoRCxJQUFJLGFBQWEsR0FBRyxDQUFDLEVBQUUsQ0FBQztnQkFDcEIsTUFBTSxVQUFVLEdBQUcsYUFBYSxHQUFHLE9BQU8sQ0FBQyxJQUFJLENBQUM7Z0JBQ2hELEdBQUcsSUFBSSxVQUFVLENBQUM7Z0JBRWxCLE1BQU0sVUFBVSxHQUFHLE9BQU8sQ0FBQyxFQUFFLEtBQUssSUFBSTtvQkFDbEMsQ0FBQyxDQUFDLFdBQVcsT0FBTyxDQUFDLElBQUksWUFBWTtvQkFDckMsQ0FBQyxDQUFDLFdBQVcsT0FBTyxDQUFDLElBQUksT0FBTyxPQUFPLENBQUMsRUFBRSxFQUFFLENBQUM7Z0JBQ2pELFNBQVMsQ0FBQyxVQUFVLENBQUMsR0FBRyxVQUFVLENBQUM7WUFDdkMsQ0FBQztRQUNMLENBQUM7UUFFRCxPQUFPLEVBQUUsS0FBSyxFQUFFLEdBQUcsRUFBRSxTQUFTLEVBQUUsQ0FBQztJQUNyQyxDQUFDO0NBQ0o7QUF0RUQsZ0ZBc0VDIiwic291cmNlc0NvbnRlbnQiOlsiaW1wb3J0IHsgUnVsZXMsIElucHV0LCBSZXN1bHQsIFByb2dyZXNzaXZlVGF4QnJhY2tldCB9IGZyb20gJy4vZG9tYWluL3R5cGVzJztcbmltcG9ydCB7IFNvdXRoQWZyaWNhQ29ycG9yYXRlVGF4U2VydmljZSB9IGZyb20gJy4vU291dGhBZnJpY2FDb3Jwb3JhdGVUYXhTZXJ2aWNlJztcblxuZXhwb3J0IGNsYXNzIFNvdXRoQWZyaWNhQ29ycG9yYXRlVGF4U2VydmljZUltcGwgaW1wbGVtZW50cyBTb3V0aEFmcmljYUNvcnBvcmF0ZVRheFNlcnZpY2Uge1xuICAgIHByaXZhdGUgX2lucHV0OiBJbnB1dDtcbiAgICBwcml2YXRlIF9ydWxlczogUnVsZXM7XG5cbiAgICBjb25zdHJ1Y3RvcihpbnB1dDogSW5wdXQsIHJ1bGVzOiBSdWxlcykge1xuICAgICAgICB0aGlzLl9pbnB1dCA9IGlucHV0O1xuICAgICAgICB0aGlzLl9ydWxlcyA9IHJ1bGVzO1xuICAgIH1cblxuICAgIGNhbGN1bGF0ZSgpOiBSZXN1bHQge1xuICAgICAgICBjb25zdCBydWxlID0gdGhpcy5fcnVsZXMucmVnaW1lc1t0aGlzLl9pbnB1dC5yZWdpbWVdO1xuXG4gICAgICAgIGlmICghcnVsZSkge1xuICAgICAgICAgICAgdGhyb3cgbmV3IEVycm9yKGBVbmtub3duIHRheCByZWdpbWU6ICR7dGhpcy5faW5wdXQucmVnaW1lfWApO1xuICAgICAgICB9XG5cbiAgICAgICAgbGV0IHRheCA9IDA7XG4gICAgICAgIGxldCBicmVha2Rvd246IFJlY29yZDxzdHJpbmcsIG51bWJlcj4gPSB7fTtcblxuICAgICAgICBpZiAocnVsZS50eXBlID09PSAnZmxhdCcpIHtcbiAgICAgICAgICAgIHRheCA9IHRoaXMuX2lucHV0LnRheGFibGVJbmNvbWUgKiBydWxlLnJhdGU7XG4gICAgICAgICAgICBicmVha2Rvd24gPSB7XG4gICAgICAgICAgICAgICAgZmxhdFRheDogdGF4XG4gICAgICAgICAgICB9O1xuICAgICAgICB9XG5cbiAgICAgICAgaWYgKHJ1bGUudHlwZSA9PT0gJ3Byb2dyZXNzaXZlJykge1xuICAgICAgICAgICAgY29uc3QgcmVzdWx0ID0gdGhpcy5jYWxjdWxhdGVQcm9ncmVzc2l2ZVRheChcbiAgICAgICAgICAgICAgICB0aGlzLl9pbnB1dC50YXhhYmxlSW5jb21lLFxuICAgICAgICAgICAgICAgIHJ1bGUuYnJhY2tldHNcbiAgICAgICAgICAgICk7XG4gICAgICAgICAgICB0YXggPSByZXN1bHQudG90YWw7XG4gICAgICAgICAgICBicmVha2Rvd24gPSByZXN1bHQuYnJlYWtkb3duO1xuICAgICAgICB9XG5cbiAgICAgICAgcmV0dXJuIHtcbiAgICAgICAgICAgIGNvcnBvcmF0ZVRheDogdGF4LFxuICAgICAgICAgICAgZWZmZWN0aXZlVGF4UmF0ZTpcbiAgICAgICAgICAgIHRoaXMuX2lucHV0LnRheGFibGVJbmNvbWUgPiAwXG4gICAgICAgICAgICAgICAgPyAodGF4IC8gdGhpcy5faW5wdXQudGF4YWJsZUluY29tZSkgKiAxMDBcbiAgICAgICAgICAgICAgICA6IDAsXG4gICAgICAgICAgICBicmVha2Rvd24sXG4gICAgICAgIH07XG4gICAgfVxuXG4gICAgcHJpdmF0ZSBjYWxjdWxhdGVQcm9ncmVzc2l2ZVRheChpbmNvbWU6IG51bWJlciwgYnJhY2tldHM6IFByb2dyZXNzaXZlVGF4QnJhY2tldFtdKTogeyB0b3RhbDogbnVtYmVyOyBicmVha2Rvd246IFJlY29yZDxzdHJpbmcsIG51bWJlcj4gfSB7XG4gICAgICAgIGxldCB0YXggPSAwO1xuICAgICAgICBjb25zdCBicmVha2Rvd246IFJlY29yZDxzdHJpbmcsIG51bWJlcj4gPSB7fTtcblxuICAgICAgICBmb3IgKGNvbnN0IGJyYWNrZXQgb2YgYnJhY2tldHMpIHtcbiAgICAgICAgICAgIGlmIChpbmNvbWUgPD0gYnJhY2tldC5mcm9tKSBjb250aW51ZTtcblxuICAgICAgICAgICAgY29uc3QgdXBwZXJMaW1pdCA9XG4gICAgICAgICAgICBicmFja2V0LnRvID09PSBudWxsID8gaW5jb21lIDogTWF0aC5taW4oaW5jb21lLCBicmFja2V0LnRvKTtcblxuICAgICAgICAgICAgY29uc3QgdGF4YWJsZUFtb3VudCA9IHVwcGVyTGltaXQgLSBicmFja2V0LmZyb207XG5cbiAgICAgICAgICAgIGlmICh0YXhhYmxlQW1vdW50ID4gMCkge1xuICAgICAgICAgICAgICAgIGNvbnN0IGJyYWNrZXRUYXggPSB0YXhhYmxlQW1vdW50ICogYnJhY2tldC5yYXRlO1xuICAgICAgICAgICAgICAgIHRheCArPSBicmFja2V0VGF4O1xuICAgICAgICAgICAgICAgIFxuICAgICAgICAgICAgICAgIGNvbnN0IGJyYWNrZXRLZXkgPSBicmFja2V0LnRvID09PSBudWxsIFxuICAgICAgICAgICAgICAgICAgICA/IGBicmFja2V0XyR7YnJhY2tldC5mcm9tfV9hbmRfYWJvdmVgXG4gICAgICAgICAgICAgICAgICAgIDogYGJyYWNrZXRfJHticmFja2V0LmZyb219X3RvXyR7YnJhY2tldC50b31gO1xuICAgICAgICAgICAgICAgIGJyZWFrZG93blticmFja2V0S2V5XSA9IGJyYWNrZXRUYXg7XG4gICAgICAgICAgICB9XG4gICAgICAgIH1cblxuICAgICAgICByZXR1cm4geyB0b3RhbDogdGF4LCBicmVha2Rvd24gfTtcbiAgICB9XG59ICJdfQ==
|
|
@@ -0,0 +1,3 @@
|
|
|
1
|
+
"use strict";
|
|
2
|
+
Object.defineProperty(exports, "__esModule", { value: true });
|
|
3
|
+
//# sourceMappingURL=data:application/json;base64,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
|
package/dist/index.js
CHANGED
|
@@ -14,7 +14,7 @@ var __exportStar = (this && this.__exportStar) || function(m, exports) {
|
|
|
14
14
|
for (var p in m) if (p !== "default" && !Object.prototype.hasOwnProperty.call(exports, p)) __createBinding(exports, m, p);
|
|
15
15
|
};
|
|
16
16
|
Object.defineProperty(exports, "__esModule", { value: true });
|
|
17
|
-
exports.SouthAfricaMortgageService = exports.SouthAfricaIncomeTaxService = exports.FranceMortgageService = exports.FranceIncomeTaxService = exports.CanadaMortgageService = exports.CanadaIncomeTaxService = exports.CalculatorType = void 0;
|
|
17
|
+
exports.SouthAfricaCorporateTaxService = exports.SouthAfricaMortgageService = exports.SouthAfricaIncomeTaxService = exports.FranceCorporateTaxService = exports.FranceMortgageService = exports.FranceIncomeTaxService = exports.CanadaCorporateTaxService = exports.CanadaMortgageService = exports.CanadaIncomeTaxService = exports.CalculatorType = void 0;
|
|
18
18
|
var types_1 = require("./shared/domain/types");
|
|
19
19
|
Object.defineProperty(exports, "CalculatorType", { enumerable: true, get: function () { return types_1.CalculatorType; } });
|
|
20
20
|
// Canada
|
|
@@ -22,15 +22,21 @@ var CanadaIncomeTaxServiceImpl_1 = require("./income-tax/canada/CanadaIncomeTaxS
|
|
|
22
22
|
Object.defineProperty(exports, "CanadaIncomeTaxService", { enumerable: true, get: function () { return CanadaIncomeTaxServiceImpl_1.CanadaIncomeTaxServiceImpl; } });
|
|
23
23
|
var CanadaMortgageServiceImpl_1 = require("./mortgage/canada/CanadaMortgageServiceImpl");
|
|
24
24
|
Object.defineProperty(exports, "CanadaMortgageService", { enumerable: true, get: function () { return CanadaMortgageServiceImpl_1.CanadaMortgageServiceImpl; } });
|
|
25
|
+
var CanadaCorporateTaxServiceImpl_1 = require("./corporate/canada/CanadaCorporateTaxServiceImpl");
|
|
26
|
+
Object.defineProperty(exports, "CanadaCorporateTaxService", { enumerable: true, get: function () { return CanadaCorporateTaxServiceImpl_1.CanadaCorporateTaxServiceImpl; } });
|
|
25
27
|
// France
|
|
26
28
|
var FranceIncomeTaxServiceImpl_1 = require("./income-tax/france/FranceIncomeTaxServiceImpl");
|
|
27
29
|
Object.defineProperty(exports, "FranceIncomeTaxService", { enumerable: true, get: function () { return FranceIncomeTaxServiceImpl_1.FranceIncomeTaxServiceImpl; } });
|
|
28
30
|
var FranceMortgageServiceImpl_1 = require("./mortgage/france/FranceMortgageServiceImpl");
|
|
29
31
|
Object.defineProperty(exports, "FranceMortgageService", { enumerable: true, get: function () { return FranceMortgageServiceImpl_1.FranceMortgageServiceImpl; } });
|
|
32
|
+
var FranceCorporateTaxServiceImpl_1 = require("./corporate/france/FranceCorporateTaxServiceImpl");
|
|
33
|
+
Object.defineProperty(exports, "FranceCorporateTaxService", { enumerable: true, get: function () { return FranceCorporateTaxServiceImpl_1.FranceCorporateTaxServiceImpl; } });
|
|
30
34
|
// South Africa
|
|
31
35
|
var SouthAfricaIncomeTaxServiceImpl_1 = require("./income-tax/south-africa/SouthAfricaIncomeTaxServiceImpl");
|
|
32
36
|
Object.defineProperty(exports, "SouthAfricaIncomeTaxService", { enumerable: true, get: function () { return SouthAfricaIncomeTaxServiceImpl_1.SouthAfricaIncomeTaxServiceImpl; } });
|
|
33
37
|
var SouthAfricaMortgageServiceImpl_1 = require("./mortgage/south-africa/SouthAfricaMortgageServiceImpl");
|
|
34
38
|
Object.defineProperty(exports, "SouthAfricaMortgageService", { enumerable: true, get: function () { return SouthAfricaMortgageServiceImpl_1.SouthAfricaMortgageServiceImpl; } });
|
|
39
|
+
var SouthAfricaCorporateTaxServiceImpl_1 = require("./corporate/south-africa/SouthAfricaCorporateTaxServiceImpl");
|
|
40
|
+
Object.defineProperty(exports, "SouthAfricaCorporateTaxService", { enumerable: true, get: function () { return SouthAfricaCorporateTaxServiceImpl_1.SouthAfricaCorporateTaxServiceImpl; } });
|
|
35
41
|
__exportStar(require("./income-tax/domain/types"), exports);
|
|
36
|
-
//# sourceMappingURL=data:application/json;base64,
|
|
42
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+
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@@ -54,7 +54,7 @@ class CanadaMortgageServiceImpl {
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loanAmount: loanAmount,
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insurancePremium: insurancePremium,
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totalMortgage: totalMortgage,
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-
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monthlyPayment: paymentAmount,
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totalInterestPaid: totalInterestPaid,
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totalPaid: totalPaid,
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amortizationSchedule: amortizationSchedule,
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@@ -121,4 +121,4 @@ class CanadaMortgageServiceImpl {
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}
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}
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exports.CanadaMortgageServiceImpl = CanadaMortgageServiceImpl;
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Loan Amount & LTV\n    ------------------------------ */\n\n    const loanAmount = propertyPrice - downPayment;\n    if (loanAmount <= 0) {\n      throw new Error('Invalid loan amount');\n    }\n\n    const ltv = loanAmount / propertyPrice;\n\n    /* -----------------------------\n       2. CMHC Insurance\n    ------------------------------ */\n\n    let insurancePremium = 0;\n\n    if (ltv > rules.mortgageInsurance.requiredBelowLtv) {\n      const premiumRule = rules.mortgageInsurance.premiumRates\n        .find(r => ltv <= r.maxLtv);\n\n      if (!premiumRule) {\n        throw new Error('LTV exceeds maximum insurable limit');\n      }\n\n      insurancePremium = loanAmount * premiumRule.rate;\n    }\n\n    const totalMortgage = rules.mortgageInsurance.premiumAddedToLoan\n      ? loanAmount + insurancePremium\n      : loanAmount;\n\n    /* -----------------------------\n       3. Interest Rate Conversion\n       (Canada semi-annual compounding)\n    ------------------------------ */\n\n    const periodicRate = this.convertCanadianRate(\n      interestRate,\n      rules.interest.compounding,\n      rules.paymentFrequencyRules[paymentFrequency].paymentsPerYear\n    );\n\n    /* -----------------------------\n       4. Payment Frequency\n    ------------------------------ */\n\n    const frequencyRule = rules.paymentFrequencyRules[paymentFrequency];\n    const paymentsPerYear = frequencyRule.paymentsPerYear;\n    const totalPayments = amortizationYears * paymentsPerYear;\n\n    /* -----------------------------\n       5. Mortgage Payment Formula\n       P = L × [ r(1+r)^n ] / [ (1+r)^n − 1 ]\n    ------------------------------ */\n\n    const paymentAmount = this.calculatePayment(\n      totalMortgage,\n      periodicRate,\n      totalPayments\n    );\n\n    /* -----------------------------\n       6. Totals\n    ------------------------------ */\n\n    const totalPaid = paymentAmount * totalPayments;\n    const totalInterestPaid = totalPaid - totalMortgage;\n\n    const amortizationSchedule = this.calculateAmortizationSchedule(\n      totalMortgage,\n      periodicRate,\n      paymentAmount,\n      totalPayments,\n      amortizationYears,\n      paymentsPerYear\n    );\n\n    return {\n      loanAmount: loanAmount,\n      insurancePremium: insurancePremium,\n      totalMortgage: totalMortgage,\n      monthlyPaymentAmount: paymentAmount,\n      totalInterestPaid: totalInterestPaid,\n      totalPaid: totalPaid,\n      amortizationSchedule: amortizationSchedule,\n      otherFees: {\n        notaryFees: {\n            value: 0,\n            label: 'NOTARY_FEES'\n        },\n        bankFees: {\n            value: 0,\n            label: 'BANK_FEES'\n        },\n        monthlyInsuranceFees: {\n            value: insurancePremium,\n            label: 'INSURANCE_PREMIUM'\n        }\n    }\n    };\n  }\n\n  /* ======================================================\n     Helper Methods\n  ====================================================== */\n\n  private calculateAmortizationSchedule(\n    principal: number,\n    periodicRate: number,\n    paymentAmount: number,\n    totalPayments: number,\n    amortizationYears: number,\n    paymentsPerYear: number\n  ): AmortizationScheduleItem[] {\n    const schedule: AmortizationScheduleItem[] = [];\n    let balance = principal;\n\n    for (let year = 1; year <= amortizationYears; year++) {\n      let yearlyPrincipal = 0;\n      let yearlyInterest = 0;\n\n      const paymentsInYear = Math.min(paymentsPerYear, totalPayments - (year - 1) * paymentsPerYear);\n\n      for (let payment = 1; payment <= paymentsInYear; payment++) {\n        const interestPayment = balance * periodicRate;\n        const principalPayment = paymentAmount - interestPayment;\n\n        yearlyInterest += interestPayment;\n        yearlyPrincipal += principalPayment;\n        balance -= principalPayment;\n      }\n\n      schedule.push({\n        year,\n        principal: yearlyPrincipal,\n        interest: yearlyInterest,\n        balance: Math.max(0, balance)\n      });\n\n      if (balance <= 0) break;\n    }\n\n    return schedule;\n  }\n\n  private convertCanadianRate(\n    annualRate: number,\n    compounding: 'SEMI_ANNUAL' | 'ANNUAL' | 'MONTHLY',\n    paymentsPerYear: number\n  ): number {\n\n    if (compounding !== 'SEMI_ANNUAL') {\n      throw new Error('Only Canadian semi-annual compounding supported');\n    }\n\n    // Canadian standard conversion\n    const semiAnnualRate = annualRate / 2;\n    const effectiveAnnualRate = Math.pow(1 + semiAnnualRate, 2) - 1;\n\n    return Math.pow(1 + effectiveAnnualRate, 1 / paymentsPerYear) - 1;\n  }\n\n  private calculatePayment(principal: number, rate: number, periods: number): number {\n    if (rate === 0) {\n      return principal / periods;\n    }\n\n    return principal *\n      (rate * Math.pow(1 + rate, periods)) /\n      (Math.pow(1 + rate, periods) - 1);\n  }\n}\n"]}
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Loan Amount & LTV\n    ------------------------------ */\n\n    const loanAmount = propertyPrice - downPayment;\n    if (loanAmount <= 0) {\n      throw new Error('Invalid loan amount');\n    }\n\n    const ltv = loanAmount / propertyPrice;\n\n    /* -----------------------------\n       2. CMHC Insurance\n    ------------------------------ */\n\n    let insurancePremium = 0;\n\n    if (ltv > rules.mortgageInsurance.requiredBelowLtv) {\n      const premiumRule = rules.mortgageInsurance.premiumRates\n        .find(r => ltv <= r.maxLtv);\n\n      if (!premiumRule) {\n        throw new Error('LTV exceeds maximum insurable limit');\n      }\n\n      insurancePremium = loanAmount * premiumRule.rate;\n    }\n\n    const totalMortgage = rules.mortgageInsurance.premiumAddedToLoan\n      ? loanAmount + insurancePremium\n      : loanAmount;\n\n    /* -----------------------------\n       3. Interest Rate Conversion\n       (Canada semi-annual compounding)\n    ------------------------------ */\n\n    const periodicRate = this.convertCanadianRate(\n      interestRate,\n      rules.interest.compounding,\n      rules.paymentFrequencyRules[paymentFrequency].paymentsPerYear\n    );\n\n    /* -----------------------------\n       4. Payment Frequency\n    ------------------------------ */\n\n    const frequencyRule = rules.paymentFrequencyRules[paymentFrequency];\n    const paymentsPerYear = frequencyRule.paymentsPerYear;\n    const totalPayments = amortizationYears * paymentsPerYear;\n\n    /* -----------------------------\n       5. Mortgage Payment Formula\n       P = L × [ r(1+r)^n ] / [ (1+r)^n − 1 ]\n    ------------------------------ */\n\n    const paymentAmount = this.calculatePayment(\n      totalMortgage,\n      periodicRate,\n      totalPayments\n    );\n\n    /* -----------------------------\n       6. Totals\n    ------------------------------ */\n\n    const totalPaid = paymentAmount * totalPayments;\n    const totalInterestPaid = totalPaid - totalMortgage;\n\n    const amortizationSchedule = this.calculateAmortizationSchedule(\n      totalMortgage,\n      periodicRate,\n      paymentAmount,\n      totalPayments,\n      amortizationYears,\n      paymentsPerYear\n    );\n\n    return {\n      loanAmount: loanAmount,\n      insurancePremium: insurancePremium,\n      totalMortgage: totalMortgage,\n      monthlyPayment: paymentAmount,\n      totalInterestPaid: totalInterestPaid,\n      totalPaid: totalPaid,\n      amortizationSchedule: amortizationSchedule,\n      otherFees: {\n        notaryFees: {\n            value: 0,\n            label: 'NOTARY_FEES'\n        },\n        bankFees: {\n            value: 0,\n            label: 'BANK_FEES'\n        },\n        monthlyInsuranceFees: {\n            value: insurancePremium,\n            label: 'INSURANCE_PREMIUM'\n        }\n    }\n    };\n  }\n\n  /* ======================================================\n     Helper Methods\n  ====================================================== */\n\n  private calculateAmortizationSchedule(\n    principal: number,\n    periodicRate: number,\n    paymentAmount: number,\n    totalPayments: number,\n    amortizationYears: number,\n    paymentsPerYear: number\n  ): AmortizationScheduleItem[] {\n    const schedule: AmortizationScheduleItem[] = [];\n    let balance = principal;\n\n    for (let year = 1; year <= amortizationYears; year++) {\n      let yearlyPrincipal = 0;\n      let yearlyInterest = 0;\n\n      const paymentsInYear = Math.min(paymentsPerYear, totalPayments - (year - 1) * paymentsPerYear);\n\n      for (let payment = 1; payment <= paymentsInYear; payment++) {\n        const interestPayment = balance * periodicRate;\n        const principalPayment = paymentAmount - interestPayment;\n\n        yearlyInterest += interestPayment;\n        yearlyPrincipal += principalPayment;\n        balance -= principalPayment;\n      }\n\n      schedule.push({\n        year,\n        principal: yearlyPrincipal,\n        interest: yearlyInterest,\n        balance: Math.max(0, balance)\n      });\n\n      if (balance <= 0) break;\n    }\n\n    return schedule;\n  }\n\n  private convertCanadianRate(\n    annualRate: number,\n    compounding: 'SEMI_ANNUAL' | 'ANNUAL' | 'MONTHLY',\n    paymentsPerYear: number\n  ): number {\n\n    if (compounding !== 'SEMI_ANNUAL') {\n      throw new Error('Only Canadian semi-annual compounding supported');\n    }\n\n    // Canadian standard conversion\n    const semiAnnualRate = annualRate / 2;\n    const effectiveAnnualRate = Math.pow(1 + semiAnnualRate, 2) - 1;\n\n    return Math.pow(1 + effectiveAnnualRate, 1 / paymentsPerYear) - 1;\n  }\n\n  private calculatePayment(principal: number, rate: number, periods: number): number {\n    if (rate === 0) {\n      return principal / periods;\n    }\n\n    return principal *\n      (rate * Math.pow(1 + rate, periods)) /\n      (Math.pow(1 + rate, periods) - 1);\n  }\n}\n"]}
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//# sourceMappingURL=data:application/json;base64,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@@ -0,0 +1,9 @@
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1
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+
import { Rules, Input, Result } from './domain/types';
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2
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+
import { CanadaCorporateTaxService } from './CanadaCorporateTaxService';
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3
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+
export declare class CanadaCorporateTaxServiceImpl implements CanadaCorporateTaxService {
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4
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+
private _input;
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5
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+
private _rules;
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6
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+
constructor(input: Input, rules: Rules);
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7
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+
calculate(): Result;
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8
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+
private applyRules;
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+
}
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@@ -0,0 +1,42 @@
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1
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+
export interface RegimeItem {
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2
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type: 'flat' | 'progressive';
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3
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+
rate: number;
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4
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+
maxIncome?: number;
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5
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+
brackets?: ProgressiveTaxBracket[];
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6
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+
}
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7
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+
export interface Regime {
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8
|
+
general: RegimeItem[];
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9
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+
smallBusiness: RegimeItem[];
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10
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+
}
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11
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+
export interface Input {
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12
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+
taxableIncome: number;
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13
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+
isSmallBusiness: boolean;
|
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14
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+
}
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15
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+
export interface Output {
|
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16
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+
name: string;
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17
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type: 'number' | 'string';
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18
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unit?: string;
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19
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+
}
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20
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+
export interface FlatTaxRule {
|
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21
|
+
type: 'flat';
|
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22
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+
rate: number;
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23
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+
}
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24
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+
export interface ProgressiveTaxBracket {
|
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25
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+
from: number;
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26
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+
to: number | null;
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27
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+
rate: number;
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28
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+
}
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29
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+
export interface ProgressiveTaxRule {
|
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30
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+
type: 'progressive';
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31
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+
brackets: ProgressiveTaxBracket[];
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32
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+
eligibility?: Record<string, any>;
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33
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+
}
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34
|
+
export type TaxRule = FlatTaxRule | ProgressiveTaxRule;
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35
|
+
export interface Rules {
|
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36
|
+
regimes: Record<string, TaxRule>;
|
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37
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+
}
|
|
38
|
+
export interface Result {
|
|
39
|
+
corporateTax: number;
|
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40
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+
effectiveTaxRate: number;
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41
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+
breakdown: Record<string, number>;
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42
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+
}
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File without changes
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@@ -0,0 +1,9 @@
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1
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+
import { Rules, Input, Result } from './domain/types';
|
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2
|
+
import { FranceCorporateTaxService } from './FranceCorporateTaxService';
|
|
3
|
+
export declare class FranceCorporateTaxServiceImpl implements FranceCorporateTaxService {
|
|
4
|
+
private _input;
|
|
5
|
+
private _rules;
|
|
6
|
+
constructor(input: Input, rules: Rules);
|
|
7
|
+
calculate(): Result;
|
|
8
|
+
private applyRules;
|
|
9
|
+
}
|
|
@@ -0,0 +1,48 @@
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1
|
+
export interface RegimeCondition {
|
|
2
|
+
maxTurnover: number;
|
|
3
|
+
}
|
|
4
|
+
export interface RegimeItem {
|
|
5
|
+
type: 'flat' | 'progressive';
|
|
6
|
+
rate?: number;
|
|
7
|
+
maxIncome?: number;
|
|
8
|
+
brackets?: ProgressiveTaxBracket[];
|
|
9
|
+
}
|
|
10
|
+
export interface Regime {
|
|
11
|
+
general: RegimeItem[];
|
|
12
|
+
smallBusiness: RegimeItem[];
|
|
13
|
+
}
|
|
14
|
+
export interface Input {
|
|
15
|
+
taxableIncome: number;
|
|
16
|
+
annualTurnover: number;
|
|
17
|
+
isSmallBusiness: boolean;
|
|
18
|
+
}
|
|
19
|
+
export interface Output {
|
|
20
|
+
name: string;
|
|
21
|
+
type: 'number' | 'string';
|
|
22
|
+
unit?: string;
|
|
23
|
+
}
|
|
24
|
+
export interface FlatTaxRule {
|
|
25
|
+
type: 'flat';
|
|
26
|
+
rate: number;
|
|
27
|
+
conditions?: RegimeCondition;
|
|
28
|
+
}
|
|
29
|
+
export interface ProgressiveTaxBracket {
|
|
30
|
+
from: number;
|
|
31
|
+
to: number | null;
|
|
32
|
+
rate: number;
|
|
33
|
+
}
|
|
34
|
+
export interface ProgressiveTaxRule {
|
|
35
|
+
type: 'progressive';
|
|
36
|
+
brackets: ProgressiveTaxBracket[];
|
|
37
|
+
eligibility?: Record<string, any>;
|
|
38
|
+
conditions?: RegimeCondition;
|
|
39
|
+
}
|
|
40
|
+
export type TaxRule = FlatTaxRule | ProgressiveTaxRule;
|
|
41
|
+
export interface Rules {
|
|
42
|
+
regimes: Record<string, TaxRule>;
|
|
43
|
+
}
|
|
44
|
+
export interface Result {
|
|
45
|
+
corporateTax: number;
|
|
46
|
+
effectiveTaxRate: number;
|
|
47
|
+
breakdown: Record<string, number>;
|
|
48
|
+
}
|
|
@@ -0,0 +1,9 @@
|
|
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1
|
+
import { Rules, Input, Result } from './domain/types';
|
|
2
|
+
import { SouthAfricaCorporateTaxService } from './SouthAfricaCorporateTaxService';
|
|
3
|
+
export declare class SouthAfricaCorporateTaxServiceImpl implements SouthAfricaCorporateTaxService {
|
|
4
|
+
private _input;
|
|
5
|
+
private _rules;
|
|
6
|
+
constructor(input: Input, rules: Rules);
|
|
7
|
+
calculate(): Result;
|
|
8
|
+
private calculateProgressiveTax;
|
|
9
|
+
}
|
|
@@ -0,0 +1,32 @@
|
|
|
1
|
+
export interface Input {
|
|
2
|
+
taxableIncome: number;
|
|
3
|
+
regime: 'LARGE' | 'SBC';
|
|
4
|
+
}
|
|
5
|
+
export interface Output {
|
|
6
|
+
name: string;
|
|
7
|
+
type: 'number' | 'string';
|
|
8
|
+
unit?: string;
|
|
9
|
+
}
|
|
10
|
+
export interface FlatTaxRule {
|
|
11
|
+
type: 'flat';
|
|
12
|
+
rate: number;
|
|
13
|
+
}
|
|
14
|
+
export interface ProgressiveTaxBracket {
|
|
15
|
+
from: number;
|
|
16
|
+
to: number | null;
|
|
17
|
+
rate: number;
|
|
18
|
+
}
|
|
19
|
+
export interface ProgressiveTaxRule {
|
|
20
|
+
type: 'progressive';
|
|
21
|
+
brackets: ProgressiveTaxBracket[];
|
|
22
|
+
eligibility?: Record<string, any>;
|
|
23
|
+
}
|
|
24
|
+
export type TaxRule = FlatTaxRule | ProgressiveTaxRule;
|
|
25
|
+
export interface Rules {
|
|
26
|
+
regimes: Record<string, TaxRule>;
|
|
27
|
+
}
|
|
28
|
+
export interface Result {
|
|
29
|
+
corporateTax: number;
|
|
30
|
+
effectiveTaxRate: number;
|
|
31
|
+
breakdown: Record<string, number>;
|
|
32
|
+
}
|
package/dist/types/index.d.ts
CHANGED
|
@@ -3,13 +3,19 @@ export { CanadaIncomeTaxServiceImpl as CanadaIncomeTaxService } from './income-t
|
|
|
3
3
|
export { CanadaMortgageServiceImpl as CanadaMortgageService } from './mortgage/canada/CanadaMortgageServiceImpl';
|
|
4
4
|
export { ComputedIncomeTaxValues as CanadaComputedIncomeTaxValues, IncomeTaxRules as CanadaIncomeTaxRules, } from './income-tax/canada/domain/types';
|
|
5
5
|
export { MortgageRules as CanadaMortgageRules, MortgageCalculationInput as CanadaMortgageCalculationInput, MortgageCalculationResult as CanadaMortgageCalculationResult, } from './mortgage/canada/domain/types';
|
|
6
|
+
export { CanadaCorporateTaxServiceImpl as CanadaCorporateTaxService } from './corporate/canada/CanadaCorporateTaxServiceImpl';
|
|
7
|
+
export { Input as CanadaCorporateTaxInput, Rules as CanadaCorporateTaxRules, Result as CanadaCorporateTaxResult, } from './corporate/canada/domain/types';
|
|
6
8
|
export { FranceIncomeTaxServiceImpl as FranceIncomeTaxService } from './income-tax/france/FranceIncomeTaxServiceImpl';
|
|
7
9
|
export { FranceMortgageServiceImpl as FranceMortgageService } from './mortgage/france/FranceMortgageServiceImpl';
|
|
8
10
|
export { ComputedIncomeTaxValues as FranceComputedIncomeTaxValues, IncomeTaxRules as FranceIncomeTaxRules, } from './income-tax/france/domain/types';
|
|
9
11
|
export { MortgageRules as FranceMortgageRules, MortgageInput as FranceMortgageInput, MortgageOutput as FranceMortgageCalculationResult, } from './mortgage/france/domain/types';
|
|
12
|
+
export { FranceCorporateTaxServiceImpl as FranceCorporateTaxService } from './corporate/france/FranceCorporateTaxServiceImpl';
|
|
13
|
+
export { Input as FranceCorporateTaxInput, Rules as FranceCorporateTaxRules, Result as FranceCorporateTaxResult, } from './corporate/france/domain/types';
|
|
10
14
|
export { SouthAfricaIncomeTaxServiceImpl as SouthAfricaIncomeTaxService } from './income-tax/south-africa/SouthAfricaIncomeTaxServiceImpl';
|
|
11
15
|
export { SouthAfricaMortgageServiceImpl as SouthAfricaMortgageService } from './mortgage/south-africa/SouthAfricaMortgageServiceImpl';
|
|
12
16
|
export { ComputedIncomeTaxValues as SouthAfricaComputedIncomeTaxValues, IncomeTaxRules as SouthAfricaIncomeTaxRules, } from './income-tax/south-africa/domain/types';
|
|
13
17
|
export { MortgageRules as SouthAfricaMortgageRules, MortgageInput as SouthAfricaMortgageInput, MortgageOutput as SouthAfricaMortgageOutput, } from './mortgage/south-africa/domain/types';
|
|
18
|
+
export { SouthAfricaCorporateTaxServiceImpl as SouthAfricaCorporateTaxService } from './corporate/south-africa/SouthAfricaCorporateTaxServiceImpl';
|
|
19
|
+
export { Rules as SouthAfricaCorporateTaxRules, Input as SouthAfricaCorporateTaxInput, Result as SouthAfricaCorporateTaxResult, } from './corporate/south-africa/domain/types';
|
|
14
20
|
export { IncomeTaxCalculatorSchema } from './income-tax/domain/types';
|
|
15
21
|
export * from './income-tax/domain/types';
|
|
@@ -86,7 +86,7 @@ export interface MortgageCalculationResult {
|
|
|
86
86
|
loanAmount: number;
|
|
87
87
|
insurancePremium: number;
|
|
88
88
|
totalMortgage: number;
|
|
89
|
-
|
|
89
|
+
monthlyPayment: number;
|
|
90
90
|
totalInterestPaid: number;
|
|
91
91
|
totalPaid: number;
|
|
92
92
|
amortizationSchedule: AmortizationScheduleItem[];
|
package/package.json
CHANGED
|
@@ -0,0 +1,67 @@
|
|
|
1
|
+
import { Rules, Input, Result, ProgressiveTaxBracket } from './domain/types';
|
|
2
|
+
import { CanadaCorporateTaxService } from './CanadaCorporateTaxService';
|
|
3
|
+
|
|
4
|
+
export class CanadaCorporateTaxServiceImpl implements CanadaCorporateTaxService {
|
|
5
|
+
private _input: Input;
|
|
6
|
+
private _rules: Rules;
|
|
7
|
+
|
|
8
|
+
constructor(input: Input, rules: Rules) {
|
|
9
|
+
this._input = input;
|
|
10
|
+
this._rules = rules;
|
|
11
|
+
}
|
|
12
|
+
|
|
13
|
+
calculate(): Result {
|
|
14
|
+
const result = this.applyRules(this._rules, this._input);
|
|
15
|
+
|
|
16
|
+
const totalTax = result.tax;
|
|
17
|
+
|
|
18
|
+
return {
|
|
19
|
+
corporateTax: totalTax,
|
|
20
|
+
effectiveTaxRate:
|
|
21
|
+
this._input.taxableIncome > 0
|
|
22
|
+
? (totalTax / this._input.taxableIncome) * 100
|
|
23
|
+
: 0,
|
|
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breakdown: result.breakdown,
|
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+
};
|
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+
}
|
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+
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+
private applyRules(rules: Rules, input: Input): { tax: number; breakdown: Record<string, number> } {
|
|
29
|
+
const regime = input.isSmallBusiness
|
|
30
|
+
? rules.regimes.smallBusiness
|
|
31
|
+
: rules.regimes.general;
|
|
32
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+
|
|
33
|
+
if (regime.type === 'flat') {
|
|
34
|
+
const tax = input.taxableIncome * regime.rate;
|
|
35
|
+
return {
|
|
36
|
+
tax,
|
|
37
|
+
breakdown: { flatTax: tax },
|
|
38
|
+
};
|
|
39
|
+
}
|
|
40
|
+
|
|
41
|
+
if (regime.type === 'progressive') {
|
|
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|
+
let remaining = input.taxableIncome;
|
|
43
|
+
let tax = 0;
|
|
44
|
+
const breakdown: Record<string, number> = {};
|
|
45
|
+
|
|
46
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+
for (const bracket of regime.brackets) {
|
|
47
|
+
if (remaining <= 0) break;
|
|
48
|
+
|
|
49
|
+
const upper = bracket.to ?? Infinity;
|
|
50
|
+
const taxable = Math.min(upper - bracket.from, remaining);
|
|
51
|
+
|
|
52
|
+
const bracketTax = taxable * bracket.rate;
|
|
53
|
+
tax += bracketTax;
|
|
54
|
+
remaining -= taxable;
|
|
55
|
+
|
|
56
|
+
const bracketKey = bracket.to === null
|
|
57
|
+
? `bracket_${bracket.from}_and_above`
|
|
58
|
+
: `bracket_${bracket.from}_to_${bracket.to}`;
|
|
59
|
+
breakdown[bracketKey] = bracketTax;
|
|
60
|
+
}
|
|
61
|
+
|
|
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|
+
return { tax, breakdown };
|
|
63
|
+
}
|
|
64
|
+
|
|
65
|
+
throw new Error('Unsupported regime type');
|
|
66
|
+
}
|
|
67
|
+
}
|
|
@@ -0,0 +1,54 @@
|
|
|
1
|
+
|
|
2
|
+
|
|
3
|
+
export interface RegimeItem {
|
|
4
|
+
type: 'flat' | 'progressive';
|
|
5
|
+
rate: number;
|
|
6
|
+
maxIncome?: number;
|
|
7
|
+
brackets?: ProgressiveTaxBracket[];
|
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|
+
}
|
|
9
|
+
|
|
10
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+
export interface Regime {
|
|
11
|
+
general: RegimeItem[];
|
|
12
|
+
smallBusiness: RegimeItem[];
|
|
13
|
+
}
|
|
14
|
+
|
|
15
|
+
export interface Input {
|
|
16
|
+
taxableIncome: number;
|
|
17
|
+
isSmallBusiness: boolean;
|
|
18
|
+
}
|
|
19
|
+
|
|
20
|
+
export interface Output {
|
|
21
|
+
name: string;
|
|
22
|
+
type: 'number' | 'string';
|
|
23
|
+
unit?: string;
|
|
24
|
+
}
|
|
25
|
+
|
|
26
|
+
export interface FlatTaxRule {
|
|
27
|
+
type: 'flat';
|
|
28
|
+
rate: number;
|
|
29
|
+
}
|
|
30
|
+
|
|
31
|
+
export interface ProgressiveTaxBracket {
|
|
32
|
+
from: number;
|
|
33
|
+
to: number | null;
|
|
34
|
+
rate: number;
|
|
35
|
+
}
|
|
36
|
+
|
|
37
|
+
export interface ProgressiveTaxRule {
|
|
38
|
+
type: 'progressive';
|
|
39
|
+
brackets: ProgressiveTaxBracket[];
|
|
40
|
+
eligibility?: Record<string, any>;
|
|
41
|
+
}
|
|
42
|
+
|
|
43
|
+
export type TaxRule = FlatTaxRule | ProgressiveTaxRule;
|
|
44
|
+
|
|
45
|
+
export interface Rules {
|
|
46
|
+
regimes: Record<string, TaxRule>;
|
|
47
|
+
}
|
|
48
|
+
|
|
49
|
+
export interface Result {
|
|
50
|
+
corporateTax: number;
|
|
51
|
+
effectiveTaxRate: number;
|
|
52
|
+
breakdown: Record<string, number>;
|
|
53
|
+
}
|
|
54
|
+
|
|
File without changes
|
|
@@ -0,0 +1,73 @@
|
|
|
1
|
+
import { Rules, Input, Result, ProgressiveTaxBracket } from './domain/types';
|
|
2
|
+
import { FranceCorporateTaxService } from './FranceCorporateTaxService';
|
|
3
|
+
|
|
4
|
+
export class FranceCorporateTaxServiceImpl implements FranceCorporateTaxService {
|
|
5
|
+
private _input: Input;
|
|
6
|
+
private _rules: Rules;
|
|
7
|
+
|
|
8
|
+
constructor(input: Input, rules: Rules) {
|
|
9
|
+
this._input = input;
|
|
10
|
+
this._rules = rules;
|
|
11
|
+
}
|
|
12
|
+
|
|
13
|
+
calculate(): Result {
|
|
14
|
+
const result = this.applyRules(this._rules, this._input);
|
|
15
|
+
|
|
16
|
+
const totalTax = result.tax;
|
|
17
|
+
|
|
18
|
+
return {
|
|
19
|
+
corporateTax: totalTax,
|
|
20
|
+
effectiveTaxRate:
|
|
21
|
+
this._input.taxableIncome > 0
|
|
22
|
+
? (totalTax / this._input.taxableIncome) * 100
|
|
23
|
+
: 0,
|
|
24
|
+
breakdown: result.breakdown,
|
|
25
|
+
};
|
|
26
|
+
}
|
|
27
|
+
|
|
28
|
+
private applyRules(rules: Rules, input: Input): { tax: number; breakdown: Record<string, number> } {
|
|
29
|
+
const regime = input.isSmallBusiness
|
|
30
|
+
? rules.regimes.smallBusiness
|
|
31
|
+
: rules.regimes.general;
|
|
32
|
+
|
|
33
|
+
if (regime.conditions?.maxTurnover) {
|
|
34
|
+
if (input.annualTurnover > regime.conditions.maxTurnover) {
|
|
35
|
+
throw new Error('SME regime not applicable: turnover exceeded');
|
|
36
|
+
}
|
|
37
|
+
}
|
|
38
|
+
|
|
39
|
+
if (regime.type === 'flat') {
|
|
40
|
+
const tax = input.taxableIncome * regime.rate;
|
|
41
|
+
return {
|
|
42
|
+
tax,
|
|
43
|
+
breakdown: { flatTax: tax },
|
|
44
|
+
};
|
|
45
|
+
}
|
|
46
|
+
|
|
47
|
+
if (regime.type === 'progressive') {
|
|
48
|
+
let remaining = input.taxableIncome;
|
|
49
|
+
let tax = 0;
|
|
50
|
+
const breakdown: Record<string, number> = {};
|
|
51
|
+
|
|
52
|
+
for (const bracket of regime.brackets) {
|
|
53
|
+
if (remaining <= 0) break;
|
|
54
|
+
|
|
55
|
+
const upper = bracket.to ?? Infinity;
|
|
56
|
+
const taxable = Math.min(upper - bracket.from, remaining);
|
|
57
|
+
|
|
58
|
+
const bracketTax = taxable * bracket.rate;
|
|
59
|
+
tax += bracketTax;
|
|
60
|
+
remaining -= taxable;
|
|
61
|
+
|
|
62
|
+
const bracketKey = bracket.to === null
|
|
63
|
+
? `bracket_${bracket.from}_and_above`
|
|
64
|
+
: `bracket_${bracket.from}_to_${bracket.to}`;
|
|
65
|
+
breakdown[bracketKey] = bracketTax;
|
|
66
|
+
}
|
|
67
|
+
|
|
68
|
+
return { tax, breakdown };
|
|
69
|
+
}
|
|
70
|
+
|
|
71
|
+
throw new Error('Unsupported regime type');
|
|
72
|
+
}
|
|
73
|
+
}
|
|
@@ -0,0 +1,60 @@
|
|
|
1
|
+
|
|
2
|
+
export interface RegimeCondition {
|
|
3
|
+
maxTurnover: number;
|
|
4
|
+
}
|
|
5
|
+
|
|
6
|
+
export interface RegimeItem {
|
|
7
|
+
type: 'flat' | 'progressive';
|
|
8
|
+
rate?: number;
|
|
9
|
+
maxIncome?: number;
|
|
10
|
+
brackets?: ProgressiveTaxBracket[];
|
|
11
|
+
}
|
|
12
|
+
|
|
13
|
+
export interface Regime {
|
|
14
|
+
general: RegimeItem[];
|
|
15
|
+
smallBusiness: RegimeItem[];
|
|
16
|
+
}
|
|
17
|
+
|
|
18
|
+
export interface Input {
|
|
19
|
+
taxableIncome: number;
|
|
20
|
+
annualTurnover: number;
|
|
21
|
+
isSmallBusiness: boolean;
|
|
22
|
+
}
|
|
23
|
+
|
|
24
|
+
export interface Output {
|
|
25
|
+
name: string;
|
|
26
|
+
type: 'number' | 'string';
|
|
27
|
+
unit?: string;
|
|
28
|
+
}
|
|
29
|
+
|
|
30
|
+
export interface FlatTaxRule {
|
|
31
|
+
type: 'flat';
|
|
32
|
+
rate: number;
|
|
33
|
+
conditions?: RegimeCondition;
|
|
34
|
+
}
|
|
35
|
+
|
|
36
|
+
export interface ProgressiveTaxBracket {
|
|
37
|
+
from: number;
|
|
38
|
+
to: number | null;
|
|
39
|
+
rate: number;
|
|
40
|
+
}
|
|
41
|
+
|
|
42
|
+
export interface ProgressiveTaxRule {
|
|
43
|
+
type: 'progressive';
|
|
44
|
+
brackets: ProgressiveTaxBracket[];
|
|
45
|
+
eligibility?: Record<string, any>;
|
|
46
|
+
conditions?: RegimeCondition;
|
|
47
|
+
}
|
|
48
|
+
|
|
49
|
+
export type TaxRule = FlatTaxRule | ProgressiveTaxRule;
|
|
50
|
+
|
|
51
|
+
export interface Rules {
|
|
52
|
+
regimes: Record<string, TaxRule>;
|
|
53
|
+
}
|
|
54
|
+
|
|
55
|
+
export interface Result {
|
|
56
|
+
corporateTax: number;
|
|
57
|
+
effectiveTaxRate: number;
|
|
58
|
+
breakdown: Record<string, number>;
|
|
59
|
+
}
|
|
60
|
+
|
|
@@ -0,0 +1,74 @@
|
|
|
1
|
+
import { Rules, Input, Result, ProgressiveTaxBracket } from './domain/types';
|
|
2
|
+
import { SouthAfricaCorporateTaxService } from './SouthAfricaCorporateTaxService';
|
|
3
|
+
|
|
4
|
+
export class SouthAfricaCorporateTaxServiceImpl implements SouthAfricaCorporateTaxService {
|
|
5
|
+
private _input: Input;
|
|
6
|
+
private _rules: Rules;
|
|
7
|
+
|
|
8
|
+
constructor(input: Input, rules: Rules) {
|
|
9
|
+
this._input = input;
|
|
10
|
+
this._rules = rules;
|
|
11
|
+
}
|
|
12
|
+
|
|
13
|
+
calculate(): Result {
|
|
14
|
+
const rule = this._rules.regimes[this._input.regime];
|
|
15
|
+
|
|
16
|
+
if (!rule) {
|
|
17
|
+
throw new Error(`Unknown tax regime: ${this._input.regime}`);
|
|
18
|
+
}
|
|
19
|
+
|
|
20
|
+
let tax = 0;
|
|
21
|
+
let breakdown: Record<string, number> = {};
|
|
22
|
+
|
|
23
|
+
if (rule.type === 'flat') {
|
|
24
|
+
tax = this._input.taxableIncome * rule.rate;
|
|
25
|
+
breakdown = {
|
|
26
|
+
flatTax: tax
|
|
27
|
+
};
|
|
28
|
+
}
|
|
29
|
+
|
|
30
|
+
if (rule.type === 'progressive') {
|
|
31
|
+
const result = this.calculateProgressiveTax(
|
|
32
|
+
this._input.taxableIncome,
|
|
33
|
+
rule.brackets
|
|
34
|
+
);
|
|
35
|
+
tax = result.total;
|
|
36
|
+
breakdown = result.breakdown;
|
|
37
|
+
}
|
|
38
|
+
|
|
39
|
+
return {
|
|
40
|
+
corporateTax: tax,
|
|
41
|
+
effectiveTaxRate:
|
|
42
|
+
this._input.taxableIncome > 0
|
|
43
|
+
? (tax / this._input.taxableIncome) * 100
|
|
44
|
+
: 0,
|
|
45
|
+
breakdown,
|
|
46
|
+
};
|
|
47
|
+
}
|
|
48
|
+
|
|
49
|
+
private calculateProgressiveTax(income: number, brackets: ProgressiveTaxBracket[]): { total: number; breakdown: Record<string, number> } {
|
|
50
|
+
let tax = 0;
|
|
51
|
+
const breakdown: Record<string, number> = {};
|
|
52
|
+
|
|
53
|
+
for (const bracket of brackets) {
|
|
54
|
+
if (income <= bracket.from) continue;
|
|
55
|
+
|
|
56
|
+
const upperLimit =
|
|
57
|
+
bracket.to === null ? income : Math.min(income, bracket.to);
|
|
58
|
+
|
|
59
|
+
const taxableAmount = upperLimit - bracket.from;
|
|
60
|
+
|
|
61
|
+
if (taxableAmount > 0) {
|
|
62
|
+
const bracketTax = taxableAmount * bracket.rate;
|
|
63
|
+
tax += bracketTax;
|
|
64
|
+
|
|
65
|
+
const bracketKey = bracket.to === null
|
|
66
|
+
? `bracket_${bracket.from}_and_above`
|
|
67
|
+
: `bracket_${bracket.from}_to_${bracket.to}`;
|
|
68
|
+
breakdown[bracketKey] = bracketTax;
|
|
69
|
+
}
|
|
70
|
+
}
|
|
71
|
+
|
|
72
|
+
return { total: tax, breakdown };
|
|
73
|
+
}
|
|
74
|
+
}
|
|
@@ -0,0 +1,40 @@
|
|
|
1
|
+
export interface Input {
|
|
2
|
+
taxableIncome: number;
|
|
3
|
+
regime: 'LARGE' | 'SBC';
|
|
4
|
+
}
|
|
5
|
+
|
|
6
|
+
export interface Output {
|
|
7
|
+
name: string;
|
|
8
|
+
type: 'number' | 'string';
|
|
9
|
+
unit?: string;
|
|
10
|
+
}
|
|
11
|
+
|
|
12
|
+
export interface FlatTaxRule {
|
|
13
|
+
type: 'flat';
|
|
14
|
+
rate: number;
|
|
15
|
+
}
|
|
16
|
+
|
|
17
|
+
export interface ProgressiveTaxBracket {
|
|
18
|
+
from: number;
|
|
19
|
+
to: number | null;
|
|
20
|
+
rate: number;
|
|
21
|
+
}
|
|
22
|
+
|
|
23
|
+
export interface ProgressiveTaxRule {
|
|
24
|
+
type: 'progressive';
|
|
25
|
+
brackets: ProgressiveTaxBracket[];
|
|
26
|
+
eligibility?: Record<string, any>;
|
|
27
|
+
}
|
|
28
|
+
|
|
29
|
+
export type TaxRule = FlatTaxRule | ProgressiveTaxRule;
|
|
30
|
+
|
|
31
|
+
export interface Rules {
|
|
32
|
+
regimes: Record<string, TaxRule>;
|
|
33
|
+
}
|
|
34
|
+
|
|
35
|
+
export interface Result {
|
|
36
|
+
corporateTax: number;
|
|
37
|
+
effectiveTaxRate: number;
|
|
38
|
+
breakdown: Record<string, number>;
|
|
39
|
+
}
|
|
40
|
+
|
package/src/index.ts
CHANGED
|
@@ -13,6 +13,13 @@ export {
|
|
|
13
13
|
MortgageCalculationResult as CanadaMortgageCalculationResult,
|
|
14
14
|
} from './mortgage/canada/domain/types';
|
|
15
15
|
|
|
16
|
+
export { CanadaCorporateTaxServiceImpl as CanadaCorporateTaxService } from './corporate/canada/CanadaCorporateTaxServiceImpl';
|
|
17
|
+
export {
|
|
18
|
+
Input as CanadaCorporateTaxInput,
|
|
19
|
+
Rules as CanadaCorporateTaxRules,
|
|
20
|
+
Result as CanadaCorporateTaxResult,
|
|
21
|
+
} from './corporate/canada/domain/types';
|
|
22
|
+
|
|
16
23
|
// France
|
|
17
24
|
export { FranceIncomeTaxServiceImpl as FranceIncomeTaxService } from './income-tax/france/FranceIncomeTaxServiceImpl';
|
|
18
25
|
export { FranceMortgageServiceImpl as FranceMortgageService } from './mortgage/france/FranceMortgageServiceImpl';
|
|
@@ -26,6 +33,13 @@ export {
|
|
|
26
33
|
MortgageOutput as FranceMortgageCalculationResult,
|
|
27
34
|
} from './mortgage/france/domain/types';
|
|
28
35
|
|
|
36
|
+
export { FranceCorporateTaxServiceImpl as FranceCorporateTaxService } from './corporate/france/FranceCorporateTaxServiceImpl';
|
|
37
|
+
export {
|
|
38
|
+
Input as FranceCorporateTaxInput,
|
|
39
|
+
Rules as FranceCorporateTaxRules,
|
|
40
|
+
Result as FranceCorporateTaxResult,
|
|
41
|
+
} from './corporate/france/domain/types';
|
|
42
|
+
|
|
29
43
|
// South Africa
|
|
30
44
|
export { SouthAfricaIncomeTaxServiceImpl as SouthAfricaIncomeTaxService } from './income-tax/south-africa/SouthAfricaIncomeTaxServiceImpl';
|
|
31
45
|
export { SouthAfricaMortgageServiceImpl as SouthAfricaMortgageService } from './mortgage/south-africa/SouthAfricaMortgageServiceImpl';
|
|
@@ -39,6 +53,12 @@ export {
|
|
|
39
53
|
MortgageOutput as SouthAfricaMortgageOutput,
|
|
40
54
|
} from './mortgage/south-africa/domain/types';
|
|
41
55
|
|
|
56
|
+
export { SouthAfricaCorporateTaxServiceImpl as SouthAfricaCorporateTaxService } from './corporate/south-africa/SouthAfricaCorporateTaxServiceImpl';
|
|
57
|
+
export {
|
|
58
|
+
Rules as SouthAfricaCorporateTaxRules,
|
|
59
|
+
Input as SouthAfricaCorporateTaxInput,
|
|
60
|
+
Result as SouthAfricaCorporateTaxResult,
|
|
61
|
+
} from './corporate/south-africa/domain/types';
|
|
42
62
|
|
|
43
63
|
export { IncomeTaxCalculatorSchema } from './income-tax/domain/types';
|
|
44
64
|
export * from './income-tax/domain/types';
|
|
@@ -101,7 +101,7 @@ export class CanadaMortgageServiceImpl implements CanadaMortgageService {
|
|
|
101
101
|
loanAmount: loanAmount,
|
|
102
102
|
insurancePremium: insurancePremium,
|
|
103
103
|
totalMortgage: totalMortgage,
|
|
104
|
-
|
|
104
|
+
monthlyPayment: paymentAmount,
|
|
105
105
|
totalInterestPaid: totalInterestPaid,
|
|
106
106
|
totalPaid: totalPaid,
|
|
107
107
|
amortizationSchedule: amortizationSchedule,
|
|
@@ -102,7 +102,7 @@ export interface MortgageCalculationResult {
|
|
|
102
102
|
loanAmount: number;
|
|
103
103
|
insurancePremium: number;
|
|
104
104
|
totalMortgage: number;
|
|
105
|
-
|
|
105
|
+
monthlyPayment: number;
|
|
106
106
|
totalInterestPaid: number;
|
|
107
107
|
totalPaid: number;
|
|
108
108
|
amortizationSchedule: AmortizationScheduleItem[];
|