package cn.iocoder.yudao.module.hrm.service.salary;
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import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmSocialSecurityConfigDO;
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import cn.iocoder.yudao.module.hrm.dal.dataobject.salary.HrmTaxRateConfigDO;
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import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmSocialSecurityConfigMapper;
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import cn.iocoder.yudao.module.hrm.dal.mysql.salary.HrmTaxRateConfigMapper;
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import jakarta.annotation.Resource;
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import org.springframework.stereotype.Service;
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import org.springframework.validation.annotation.Validated;
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import java.math.BigDecimal;
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import java.math.RoundingMode;
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import java.time.LocalDate;
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import java.util.List;
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/**
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* 薪酬扣除计算 Service 实现类
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*
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* @author 芋道源码
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*/
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@Service
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@Validated
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public class HrmDeductionServiceImpl implements HrmDeductionService {
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/**
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* 个税起征点（每月5000元）
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*/
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private static final BigDecimal TAX_THRESHOLD = new BigDecimal("5000");
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/**
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* 默认缴纳比例（当员工档案中没有配置时使用）
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*/
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private static final BigDecimal DEFAULT_PENSION_PERSONAL_RATIO = new BigDecimal("0.08");
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private static final BigDecimal DEFAULT_MEDICAL_PERSONAL_RATIO = new BigDecimal("0.02");
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private static final BigDecimal DEFAULT_UNEMPLOYMENT_PERSONAL_RATIO = new BigDecimal("0.005");
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private static final BigDecimal DEFAULT_HOUSING_FUND_PERSONAL_RATIO = new BigDecimal("0.12");
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@Resource
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private HrmSocialSecurityConfigMapper socialSecurityConfigMapper;
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@Resource
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private HrmTaxRateConfigMapper taxRateConfigMapper;
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@Override
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public BigDecimal calculateSocialSecurityDeduction(BigDecimal socialSecurityBase, LocalDate effectiveDate) {
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// 此方法保留作为备用，但不推荐使用
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// 推荐使用 calculateSocialSecurityDeductionByConfig 方法
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if (socialSecurityBase == null || socialSecurityBase.compareTo(BigDecimal.ZERO) <= 0) {
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return BigDecimal.ZERO;
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}
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// 使用默认比例计算
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BigDecimal pension = socialSecurityBase.multiply(DEFAULT_PENSION_PERSONAL_RATIO);
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BigDecimal medical = socialSecurityBase.multiply(DEFAULT_MEDICAL_PERSONAL_RATIO);
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BigDecimal unemployment = socialSecurityBase.multiply(DEFAULT_UNEMPLOYMENT_PERSONAL_RATIO);
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return pension.add(medical).add(unemployment).setScale(2, RoundingMode.HALF_UP);
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}
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@Override
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public BigDecimal calculateHousingFundDeduction(BigDecimal housingFundBase, LocalDate effectiveDate) {
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// 此方法保留作为备用，但不推荐使用
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if (housingFundBase == null || housingFundBase.compareTo(BigDecimal.ZERO) <= 0) {
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return BigDecimal.ZERO;
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}
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// 使用默认比例计算
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return housingFundBase.multiply(DEFAULT_HOUSING_FUND_PERSONAL_RATIO).setScale(2, RoundingMode.HALF_UP);
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}
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/**
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* 根据员工社保档案配置计算社保扣除（个人部分）
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*
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* @param socialSecurityBase 社保基数
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* @param pensionPersonalRatio 养老保险个人缴纳比例
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* @param medicalPersonalRatio 医疗保险个人缴纳比例
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* @param unemploymentPersonalRatio 失业保险个人缴纳比例
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* @return 社保扣除金额
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*/
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public BigDecimal calculateSocialSecurityDeductionByConfig(
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BigDecimal socialSecurityBase,
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BigDecimal pensionPersonalRatio,
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BigDecimal medicalPersonalRatio,
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BigDecimal unemploymentPersonalRatio) {
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if (socialSecurityBase == null || socialSecurityBase.compareTo(BigDecimal.ZERO) <= 0) {
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return BigDecimal.ZERO;
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}
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// 使用传入的比例，如果为空则使用默认值
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BigDecimal pensionRatio = pensionPersonalRatio != null ? pensionPersonalRatio : DEFAULT_PENSION_PERSONAL_RATIO;
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BigDecimal medicalRatio = medicalPersonalRatio != null ? medicalPersonalRatio : DEFAULT_MEDICAL_PERSONAL_RATIO;
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BigDecimal unemploymentRatio = unemploymentPersonalRatio != null ? unemploymentPersonalRatio : DEFAULT_UNEMPLOYMENT_PERSONAL_RATIO;
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// 计算个人缴纳部分：养老 + 医疗 + 失业
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BigDecimal pension = socialSecurityBase.multiply(pensionRatio);
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BigDecimal medical = socialSecurityBase.multiply(medicalRatio);
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BigDecimal unemployment = socialSecurityBase.multiply(unemploymentRatio);
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return pension.add(medical).add(unemployment).setScale(2, RoundingMode.HALF_UP);
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}
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/**
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* 根据员工社保档案配置计算公积金扣除（个人部分）
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*
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* @param housingFundBase 公积金基数
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* @param housingFundPersonalRatio 公积金个人缴纳比例
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* @return 公积金扣除金额
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*/
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public BigDecimal calculateHousingFundDeductionByConfig(
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BigDecimal housingFundBase,
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BigDecimal housingFundPersonalRatio) {
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if (housingFundBase == null || housingFundBase.compareTo(BigDecimal.ZERO) <= 0) {
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return BigDecimal.ZERO;
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}
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// 使用传入的比例，如果为空则使用默认值
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BigDecimal ratio = housingFundPersonalRatio != null ? housingFundPersonalRatio : DEFAULT_HOUSING_FUND_PERSONAL_RATIO;
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return housingFundBase.multiply(ratio).setScale(2, RoundingMode.HALF_UP);
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}
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@Override
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public BigDecimal calculateTaxDeduction(BigDecimal taxableIncome, LocalDate effectiveDate) {
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if (taxableIncome == null || taxableIncome.compareTo(BigDecimal.ZERO) <= 0) {
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return BigDecimal.ZERO;
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}
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List<HrmTaxRateConfigDO> taxRates = taxRateConfigMapper.selectListByEffectiveDate(effectiveDate);
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if (taxRates == null || taxRates.isEmpty()) {
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return BigDecimal.ZERO;
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}
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// 查找对应的税率档位
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for (HrmTaxRateConfigDO taxRate : taxRates) {
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BigDecimal minAmount = taxRate.getMinAmount();
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BigDecimal maxAmount = taxRate.getMaxAmount();
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// 判断是否在该档位范围内（maxAmount为0表示无上限）
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boolean inRange = taxableIncome.compareTo(minAmount) >= 0
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&& (maxAmount.compareTo(BigDecimal.ZERO) == 0 || taxableIncome.compareTo(maxAmount) < 0);
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if (inRange) {
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// 计算个税 = 应纳税所得额 * 税率 - 速算扣除数
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return taxableIncome.multiply(taxRate.getTaxRate())
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.subtract(taxRate.getQuickDeduction())
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.setScale(2, RoundingMode.HALF_UP);
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}
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}
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return BigDecimal.ZERO;
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}
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@Override
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public HrmSocialSecurityConfigDO getLatestSocialSecurityConfig(LocalDate effectiveDate) {
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return socialSecurityConfigMapper.selectLatestByEffectiveDate(effectiveDate);
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}
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}
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