From 593a528e878f8a3a9f6282ad14b4df67a2c8ae08 Mon Sep 17 00:00:00 2001 From: Vitor Mattos Date: Tue, 5 Mar 2024 22:27:13 -0300 Subject: [PATCH] Primeiro commit Signed-off-by: Vitor Mattos --- .editorconfig | 12 + .github/FUNDING.yml | 1 + .github/config.yml | 2 + .github/dependabot.yml | 12 + .github/workflows/dependabot-approve.yml | 11 + .github/workflows/lint-php-cs.yml | 44 + .github/workflows/lint-php.yml | 58 + .github/workflows/phpunit.yml | 42 + .gitignore | 8 + .php-cs-fixer.dist.php | 35 + LICENSE | 661 +++++++ README.md | 43 + composer.json | 51 + composer.lock | 76 + psalm.xml | 17 + src/Service/INSS.php | 83 + src/Service/IRPF.php | 153 ++ src/Service/TipoProducao.php | 32 + src/Service/modeloTabelaINSS.json | 10 + src/Service/modeloTabelaIRPF.json | 154 ++ src/bootstrap.php | 40 + tests/php/Service/INSSTest.php | 63 + tests/php/Service/IRPFTest.php | 188 ++ tests/php/bootstrap.php | 26 + tests/php/phpunit.xml | 30 + tests/psalm-baseline.xml | 2 + vendor-bin/cs/composer.json | 5 + vendor-bin/cs/composer.lock | 1824 ++++++++++++++++++++ vendor-bin/psalm/composer.json | 5 + vendor-bin/psalm/composer.lock | 2014 ++++++++++++++++++++++ vendor-bin/unit/composer.json | 5 + vendor-bin/unit/composer.lock | 1650 ++++++++++++++++++ 32 files changed, 7357 insertions(+) create mode 100644 .editorconfig create mode 100644 .github/FUNDING.yml create mode 100644 .github/config.yml create mode 100644 .github/dependabot.yml create mode 100644 .github/workflows/dependabot-approve.yml create mode 100644 .github/workflows/lint-php-cs.yml create mode 100644 .github/workflows/lint-php.yml create mode 100644 .github/workflows/phpunit.yml create mode 100644 .gitignore create mode 100644 .php-cs-fixer.dist.php create mode 100644 LICENSE create mode 100644 README.md create mode 100644 composer.json create mode 100644 composer.lock create mode 100644 psalm.xml create mode 100644 src/Service/INSS.php create mode 100644 src/Service/IRPF.php create mode 100644 src/Service/TipoProducao.php create mode 100644 src/Service/modeloTabelaINSS.json create mode 100644 src/Service/modeloTabelaIRPF.json create mode 100644 src/bootstrap.php create mode 100644 tests/php/Service/INSSTest.php create mode 100644 tests/php/Service/IRPFTest.php create mode 100644 tests/php/bootstrap.php create mode 100644 tests/php/phpunit.xml create mode 100644 tests/psalm-baseline.xml create mode 100644 vendor-bin/cs/composer.json create mode 100644 vendor-bin/cs/composer.lock create mode 100644 vendor-bin/psalm/composer.json create mode 100644 vendor-bin/psalm/composer.lock create mode 100644 vendor-bin/unit/composer.json create mode 100644 vendor-bin/unit/composer.lock diff --git a/.editorconfig b/.editorconfig new file mode 100644 index 0000000..c1322dc --- /dev/null +++ b/.editorconfig @@ -0,0 +1,12 @@ +# EditorConfig is awesome: https://EditorConfig.org + +# top-most EditorConfig file +root = true + +[*] +indent_style = space +indent_size = 4 +end_of_line = lf +charset = utf-8 +trim_trailing_whitespace = false +insert_final_newline = false \ No newline at end of file diff --git a/.github/FUNDING.yml b/.github/FUNDING.yml new file mode 100644 index 0000000..514af11 --- /dev/null +++ b/.github/FUNDING.yml @@ -0,0 +1 @@ +github: librecodecoop \ No newline at end of file diff --git a/.github/config.yml b/.github/config.yml new file mode 100644 index 0000000..7080599 --- /dev/null +++ b/.github/config.yml @@ -0,0 +1,2 @@ +# Comment to be posted to on PRs from first time contributors in your repository +newPRWelcomeComment: "Thanks for opening your first pull request in this repository! :v:" \ No newline at end of file diff --git a/.github/dependabot.yml b/.github/dependabot.yml new file mode 100644 index 0000000..14c9fff --- /dev/null +++ b/.github/dependabot.yml @@ -0,0 +1,12 @@ +# To get started with Dependabot version updates, you'll need to specify which +# package ecosystems to update and where the package manifests are located. +# Please see the documentation for all configuration options: +# https://help.github.com/github/administering-a-repository/configuration-options-for-dependency-updates + +version: 2 +updates: + # Maintain dependencies for Composer + - package-ecosystem: "composer" # See documentation for possible values + directory: "/" # Location of package manifests + schedule: + interval: "daily" \ No newline at end of file diff --git a/.github/workflows/dependabot-approve.yml b/.github/workflows/dependabot-approve.yml new file mode 100644 index 0000000..cafe077 --- /dev/null +++ b/.github/workflows/dependabot-approve.yml @@ -0,0 +1,11 @@ +name: Dependabot auto approve +on: pull_request_target + +jobs: + auto-aprove: + runs-on: ubuntu-latest + permissions: + pull-requests: write + if: github.actor == 'dependabot[bot]' || github.actor == 'dependabot-preview[bot]' + steps: + - uses: hmarr/auto-approve-action@v3 \ No newline at end of file diff --git a/.github/workflows/lint-php-cs.yml b/.github/workflows/lint-php-cs.yml new file mode 100644 index 0000000..f8c8a01 --- /dev/null +++ b/.github/workflows/lint-php-cs.yml @@ -0,0 +1,44 @@ +name: Lint + +on: + pull_request: + paths: + - '.github/workflows/**' + - 'src/**' + - 'tests/**' + - 'vendor/**' + - 'vendor-bin/**' + - '.php-cs-fixer.dist.php' + - 'composer.json' + - 'composer.lock' + +permissions: + contents: read + +concurrency: + group: lint-php-cs-${{ github.head_ref || github.run_id }} + cancel-in-progress: true + +jobs: + lint: + runs-on: ubuntu-latest + + name: php-cs + + steps: + - name: Checkout + uses: actions/checkout@ac593985615ec2ede58e132d2e21d2b1cbd6127c # v3 + + - name: Set up php + uses: shivammathur/setup-php@1a18b2267f80291a81ca1d33e7c851fe09e7dfc4 # v2 + with: + php-version: 8.3 + coverage: none + env: + GITHUB_TOKEN: ${{ secrets.GITHUB_TOKEN }} + + - name: Install dependencies + run: composer i + + - name: Lint + run: composer run cs:check || ( echo 'Please run `composer run cs:fix` to format your code' && exit 1 ) \ No newline at end of file diff --git a/.github/workflows/lint-php.yml b/.github/workflows/lint-php.yml new file mode 100644 index 0000000..76b96b6 --- /dev/null +++ b/.github/workflows/lint-php.yml @@ -0,0 +1,58 @@ +name: Lint + +on: + pull_request: + paths: + - '.github/workflows/**' + - 'src/**' + - 'tests/**' + - 'vendor/**' + - 'vendor-bin/**' + - '.php-cs-fixer.dist.php' + - 'composer.json' + - 'composer.lock' + +permissions: + contents: read + +concurrency: + group: lint-php-${{ github.head_ref || github.run_id }} + cancel-in-progress: true + +jobs: + php-lint: + runs-on: ubuntu-latest + strategy: + matrix: + php-versions: [ "8.3" ] + + name: php-lint + + steps: + - name: Checkout + uses: actions/checkout@8f4b7f84864484a7bf31766abe9204da3cbe65b3 # v3 + + - name: Set up php ${{ matrix.php-versions }} + uses: shivammathur/setup-php@d30ad8b1843ace22e6698ab99bbafaa747b6bd0d # v2 + with: + php-version: ${{ matrix.php-versions }} + coverage: none + env: + GITHUB_TOKEN: ${{ secrets.GITHUB_TOKEN }} + + - name: Lint + run: composer run lint + + summary: + permissions: + contents: none + runs-on: ubuntu-latest + needs: php-lint + + if: always() + + name: php-lint-summary + + steps: + - name: Summary status + run: if ${{ needs.php-lint.result != 'success' && needs.php-lint.result != 'skipped' }}; then exit 1; fi \ No newline at end of file diff --git a/.github/workflows/phpunit.yml b/.github/workflows/phpunit.yml new file mode 100644 index 0000000..7387278 --- /dev/null +++ b/.github/workflows/phpunit.yml @@ -0,0 +1,42 @@ +# This workflow is provided via the organization template repository +# +# https://github.com/nextcloud/.github +# https://docs.github.com/en/actions/learn-github-actions/sharing-workflows-with-your-organization + +name: PHPUnit + +on: pull_request + +permissions: + contents: read + +concurrency: + group: phpunit-${{ github.head_ref || github.run_id }} + cancel-in-progress: true + +jobs: + phpunit: + runs-on: ubuntu-latest + + strategy: + matrix: + php-versions: ['8.3'] + + steps: + - name: Checkout + uses: actions/checkout@c85c95e3d7251135ab7dc9ce3241c5835cc595a9 # v3.5.3 + + - name: Set up php ${{ matrix.php-versions }} + uses: shivammathur/setup-php@4bd44f22a98a19e0950cbad5f31095157cc9621b # v2 + with: + php-version: ${{ matrix.php-versions }} + coverage: none + ini-file: development + env: + GITHUB_TOKEN: ${{ secrets.GITHUB_TOKEN }} + + - name: Set up dependencies + run: composer i + + - name: PHPUnit + run: composer run test:unit diff --git a/.gitignore b/.gitignore new file mode 100644 index 0000000..7369530 --- /dev/null +++ b/.gitignore @@ -0,0 +1,8 @@ +/vendor-bin/**/vendor/ +/vendor/ +.vscode +.env +.php-cs-fixer.cache +.~lock.*# +.phpunit.cache +clover.xml \ No newline at end of file diff --git a/.php-cs-fixer.dist.php b/.php-cs-fixer.dist.php new file mode 100644 index 0000000..509fc4c --- /dev/null +++ b/.php-cs-fixer.dist.php @@ -0,0 +1,35 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +require_once './vendor/autoload.php'; + +$config = new PhpCsFixer\Config(); +$config + ->getFinder() + ->ignoreVCSIgnored(true) + ->notPath('vendor') + ->notPath('vendor-bin') + ->in(__DIR__); +return $config; \ No newline at end of file diff --git a/LICENSE b/LICENSE new file mode 100644 index 0000000..fbdf310 --- /dev/null +++ b/LICENSE @@ -0,0 +1,661 @@ + GNU AFFERO GENERAL PUBLIC LICENSE + Version 3, 19 November 2007 + + Copyright (C) 2007 Free Software Foundation, Inc. + Everyone is permitted to copy and distribute verbatim copies + of this license document, but changing it is not allowed. + + Preamble + + The GNU Affero General Public License is a free, copyleft license for +software and other kinds of works, specifically designed to ensure +cooperation with the community in the case of network server software. + + The licenses for most software and other practical works are designed +to take away your freedom to share and change the works. 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If not, see . + +Also add information on how to contact you by electronic and paper mail. + + If your software can interact with users remotely through a computer +network, you should also make sure that it provides a way for users to +get its source. For example, if your program is a web application, its +interface could display a "Source" link that leads users to an archive +of the code. There are many ways you could offer source, and different +solutions will be better for different programs; see section 13 for the +specific requirements. + + You should also get your employer (if you work as a programmer) or school, +if any, to sign a "copyright disclaimer" for the program, if necessary. +For more information on this, and how to apply and follow the GNU AGPL, see +. diff --git a/README.md b/README.md new file mode 100644 index 0000000..a173094 --- /dev/null +++ b/README.md @@ -0,0 +1,43 @@ +# Cálculo de impostos + +Impostos suportados: + +* INSS +* IRPF + +## Informações úteis + +### INSS +* **TODO**: Identificar qual a fonte dos dados da tabela do INSS e corrigir os cálculos. + +### IRPF +* Calculadora de teste: https://www27.receita.fazenda.gov.br/simulador-irpf/ +* Fonte de dados: https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas + +## Exemplo + +```php +$bruto = 5000; +$ano = 2024; +$mes = 1; +$dependentes = 0; + +$inss = (new INSS($ano))->calcula($bruto); +$IRPF = new IRPF($ano, $mes); +$base = $IRPF->calculaBase($bruto, $inss, $dependentes); +$paraReter = $IRPF->calcula($base, $dependentes); +$tipoDeducaoAtual = $IRPF->getTipoDeducao(); + +echo "INSS: R$ $inss\n"; +echo "Base de cálculo IRPF: R$ $base\n"; +echo "Tipo de dedução atual: $tipoDeducaoAtual\n"; +echo "Será retido o valor de: R$ $paraReter\n"; +``` +Saída: + +``` +INSS: R$ 1000 +Base de cálculo IRPF: R$ 4000 +Tipo de dedução atual: tradicional +Será retido o valor de: R$ 248.27 +``` \ No newline at end of file diff --git a/composer.json b/composer.json new file mode 100644 index 0000000..74968f4 --- /dev/null +++ b/composer.json @@ -0,0 +1,51 @@ +{ + "name": "librecodecoop/impostos", + "description": "Cálculo de impostos de INSS e IRPF", + "keywords": ["impostos", "INSS", "IRPF"], + "type": "library", + "license": "AGPL-3.0-or-later", + "require-dev": { + "bamarni/composer-bin-plugin": "^1.8" + }, + "autoload": { + "psr-4": { + "Impostos\\": "src/" + } + }, + "bin" : [ + "bin/import" + ], + "config": { + "allow-plugins": { + "bamarni/composer-bin-plugin": true + }, + "optimize-autoloader": true, + "classmap-authoritative": true, + "sort-packages": true + }, + "extra": { + "bamarni-bin": { + "bin-links": false, + "target-directory": "vendor-bin", + "forward-command": true + } + }, + "scripts": { + "bin": "echo 'bin not installed'", + "lint": "find . -name \\*.php -not -path './vendor/*' -not -path './vendor-bin/*' -print0 | xargs -0 -n1 php -l", + "cs:check": "vendor-bin/cs/vendor/friendsofphp/php-cs-fixer/php-cs-fixer fix --dry-run --diff", + "cs:fix": "vendor-bin/cs/vendor/friendsofphp/php-cs-fixer/php-cs-fixer fix", + "psalm": "vendor-bin/psalm/vendor/bin/psalm --threads=1", + "psalm:update-baseline": "vendor-bin/psalm/vendor/bin/psalm --threads=1 --update-baseline --set-baseline=tests/psalm-baseline.xml", + "psalm:clear": "vendor-bin/psalm/vendor/bin/psalm --clear-cache && vendor-bin/psalm/vendor/bin/psalm --clear-global-cache", + "post-install-cmd": [ + "@composer bin all install --ansi", + "composer dump-autoload" + ], + "post-update-cmd": [ + "@composer bin all update --ansi", + "composer dump-autoload" + ], + "test:unit": "vendor-bin/unit/vendor/bin/phpunit -c tests/php/phpunit.xml --color --no-coverage --fail-on-warning --fail-on-risky" + } +} diff --git a/composer.lock b/composer.lock new file mode 100644 index 0000000..06b140e --- /dev/null +++ b/composer.lock @@ -0,0 +1,76 @@ +{ + "_readme": [ + "This file locks the dependencies of your project to a known state", + "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies", + "This file is @generated automatically" + ], + "content-hash": "4c45bdc23372d25f7d96f29f0ad8e83d", + "packages": [], + "packages-dev": [ + { + "name": "bamarni/composer-bin-plugin", + "version": "1.8.2", + "source": { + "type": "git", + "url": "https://github.com/bamarni/composer-bin-plugin.git", + "reference": "92fd7b1e6e9cdae19b0d57369d8ad31a37b6a880" + }, + "dist": { + "type": "zip", + "url": "https://api.github.com/repos/bamarni/composer-bin-plugin/zipball/92fd7b1e6e9cdae19b0d57369d8ad31a37b6a880", + "reference": "92fd7b1e6e9cdae19b0d57369d8ad31a37b6a880", + "shasum": "" + }, + "require": { + "composer-plugin-api": "^2.0", + "php": "^7.2.5 || ^8.0" + }, + "require-dev": { + "composer/composer": "^2.0", + "ext-json": "*", + "phpstan/extension-installer": "^1.1", + "phpstan/phpstan": "^1.8", + "phpstan/phpstan-phpunit": "^1.1", + "phpunit/phpunit": "^8.5 || ^9.5", + "symfony/console": "^2.8.52 || ^3.4.35 || ^4.4 || ^5.0 || ^6.0", + "symfony/finder": "^2.8.52 || ^3.4.35 || ^4.4 || ^5.0 || ^6.0", + "symfony/process": "^2.8.52 || ^3.4.35 || ^4.4 || ^5.0 || ^6.0" + }, + "type": "composer-plugin", + "extra": { + "class": "Bamarni\\Composer\\Bin\\BamarniBinPlugin" + }, + "autoload": { + "psr-4": { + "Bamarni\\Composer\\Bin\\": "src" + } + }, + "notification-url": "https://packagist.org/downloads/", + "license": [ + "MIT" + ], + "description": "No conflicts for your bin dependencies", + "keywords": [ + "composer", + "conflict", + "dependency", + "executable", + "isolation", + "tool" + ], + "support": { + "issues": "https://github.com/bamarni/composer-bin-plugin/issues", + "source": "https://github.com/bamarni/composer-bin-plugin/tree/1.8.2" + }, + "time": "2022-10-31T08:38:03+00:00" + } + ], + "aliases": [], + "minimum-stability": "stable", + "stability-flags": [], + "prefer-stable": false, + "prefer-lowest": false, + "platform": [], + "platform-dev": [], + "plugin-api-version": "2.6.0" +} diff --git a/psalm.xml b/psalm.xml new file mode 100644 index 0000000..1a5299f --- /dev/null +++ b/psalm.xml @@ -0,0 +1,17 @@ + + + + + + + + + diff --git a/src/Service/INSS.php b/src/Service/INSS.php new file mode 100644 index 0000000..5eeebb0 --- /dev/null +++ b/src/Service/INSS.php @@ -0,0 +1,83 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +namespace Impostos\Service; + +use DateTime; +use InvalidArgumentException; + +class INSS +{ + private float $baseMaxima; + private array $tabela; + public function __construct( + private int $ano = 0, + private float $aliquota = 0.20, + string $arquivoDaTabela = '', + ) { + if ($this->ano === 0) { + $this->ano = (int) (new DateTime())->format('Y'); + } + $this->loadTabela($arquivoDaTabela); + $this->baseMaxima = $this->getBaseMaxima(); + } + + private function loadTabela(string $arquivoDaTabela): void + { + if (empty($arquivoDaTabela)) { + $arquivoDaTabela = __DIR__ . DIRECTORY_SEPARATOR . 'modeloTabelaINSS.json'; + } + if (!file_exists($arquivoDaTabela)) { + throw new InvalidArgumentException('Arquivo da tabela INSS não encontrado: ' . $arquivoDaTabela); + } + $data = file_get_contents($arquivoDaTabela); + if (!json_validate($data)) { + throw new InvalidArgumentException('Conteúdo do arquivo da tabela INSS ser um JSON: ' . $arquivoDaTabela); + } + $this->tabela = json_decode($data, true); + } + + private function getBaseMaxima(): float + { + if (!array_key_exists($this->ano, $this->tabela)) { + throw new InvalidArgumentException('Ano inexistente: '. $this->ano . '. Corrija a tabela do INSS.'); + } + if (!array_key_exists((string) $this->aliquota, $this->tabela[$this->ano])) { + throw new InvalidArgumentException('Alíquota inexistente: '. $this->ano . '. Corrija a tabela do INSS.'); + } + return $this->tabela[$this->ano][(string) $this->aliquota]; + } + + public function calcula(float $base): float + { + if ($base <= 0) { + return 0; + } + if ($base > $this->baseMaxima) { + return $this->baseMaxima * $this->aliquota; + } + return $base * $this->aliquota; + } +} diff --git a/src/Service/IRPF.php b/src/Service/IRPF.php new file mode 100644 index 0000000..2639e49 --- /dev/null +++ b/src/Service/IRPF.php @@ -0,0 +1,153 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +namespace Impostos\Service; + +use InvalidArgumentException; + +/** + * Calculadora de teste: https://www27.receita.fazenda.gov.br/simulador-irpf/ + * Fonte de dados: https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas + */ +class IRPF +{ + private array $tabelaProgressiva; + private array $tabela; + private string $tipoDeducao = ''; + + public function __construct( + private int $anoBase, + private int $mes, + string $arquivoDaTabelaIRPF = '', + ) { + $this->loadTabelaProgressiva($arquivoDaTabelaIRPF); + $this->tabela = $this->filtraTabelaProgressiva(); + } + + private function loadTabelaProgressiva(string $arquivoDaTabelaIRPF): void + { + if (empty($arquivoDaTabelaIRPF)) { + $arquivoDaTabelaIRPF = __DIR__ . DIRECTORY_SEPARATOR . 'modeloTabelaIRPF.json'; + } + if (!file_exists($arquivoDaTabelaIRPF)) { + throw new InvalidArgumentException('Arquivo da tabela progressiva do IRPF não encontrado: ' . $arquivoDaTabelaIRPF); + } + $data = file_get_contents($arquivoDaTabelaIRPF); + if (!json_validate($data)) { + throw new InvalidArgumentException('Conteúdo do arquivo da tabela progressiva do IRPF ser um JSON: ' . $arquivoDaTabelaIRPF); + } + $this->tabelaProgressiva = json_decode($data, true); + } + + private function filtraTabelaProgressiva(): array + { + if (!array_key_exists($this->anoBase, $this->tabelaProgressiva)) { + throw new InvalidArgumentException('Ano base inexistente: '. $this->anoBase . '. Corrija a tabela progressiva do IRPF.'); + } + $tabelasDoAnoBase = $this->tabelaProgressiva[$this->anoBase]; + $aliquotasDoMes = array_filter( + $tabelasDoAnoBase, + fn (array $t) => $this->isOnMonthInterval($t) + ); + return current($aliquotasDoMes); + } + + private function isOnMonthInterval(array $row): bool + { + if ($this->mes >= $row['mes_inicio']) { + if ($this->mes <= $row['mes_fim'] || is_null($row['mes_fim'])) { + return true; + } + } + return false; + } + + public function getFaixa(float $base): array + { + if ($base < 0) { + $base = 0; + } + foreach ($this->tabela['aliquotas'] as $aliquota) { + if ($base >= $aliquota['min']) { + if ($base <= $aliquota['max'] || is_null($aliquota['max'])) { + return $aliquota; + } + } + } + throw new InvalidArgumentException('Valor base não encontrado na tabela progressiva do IRPF'); + } + + public function calculaBase(float $bruto, float $inss, int $dependentes): float + { + if ($this->anoBase >= 2023 && $this->mes >= 5) { + $deducao = $this->calculaDeducaoFavoravel($inss, $dependentes); + } else { + $this->tipoDeducao = 'tradicional'; + $deducao = $this->calculaDeducaoTradicional($inss, $dependentes); + } + $base = $bruto - $deducao; + if ($base < 0) { + $base = 0; + } + return $base; + } + + private function calculaDeducaoFavoravel(float $inss, int $dependentes): float + { + $simplificada = $this->calculaDeducaoSimplificada($inss); + $tradicional = $this->calculaDeducaoTradicional($inss, $dependentes); + if ($simplificada <= $this->tabela['aliquotas'][0]['max'] * 0.25) { + $this->tipoDeducao = 'simplificada'; + return $simplificada; + } + $this->tipoDeducao = 'tradicional'; + return $tradicional; + } + + public function getTipoDeducao(): string + { + return $this->tipoDeducao; + } + + private function calculaDeducaoSimplificada(float $inss): float + { + $deducaoAliquotaPrimeiraFaixa = $this->tabela['aliquotas'][0]['max'] * 0.25; + if ($deducaoAliquotaPrimeiraFaixa > $inss) { + return $deducaoAliquotaPrimeiraFaixa; + } + return $inss; + } + + private function calculaDeducaoTradicional(float $inss, int $dependentes): float + { + return $inss + $dependentes * $this->tabela['deducao_por_dependente']; + } + + public function calcula(float $base, int $dependentes): float + { + $faixa = $this->getFaixa($base); + return $base * $faixa['aliquota'] - ($faixa['deducao']); + } +} diff --git a/src/Service/TipoProducao.php b/src/Service/TipoProducao.php new file mode 100644 index 0000000..d7f4b35 --- /dev/null +++ b/src/Service/TipoProducao.php @@ -0,0 +1,32 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +namespace Impostos\Service; + +enum TipoProducao: int +{ + case PRODUCAO_INTERNA = 1; + case PRODUCAO_EXTERNA = 2; +} diff --git a/src/Service/modeloTabelaINSS.json b/src/Service/modeloTabelaINSS.json new file mode 100644 index 0000000..eb5c0bc --- /dev/null +++ b/src/Service/modeloTabelaINSS.json @@ -0,0 +1,10 @@ +{ + "2023": { + "0.11": 7087.22, + "0.2": 7087.22 + }, + "2024": { + "0.11": 7087.22, + "0.2": 7087.22 + } +} \ No newline at end of file diff --git a/src/Service/modeloTabelaIRPF.json b/src/Service/modeloTabelaIRPF.json new file mode 100644 index 0000000..cd9e5b9 --- /dev/null +++ b/src/Service/modeloTabelaIRPF.json @@ -0,0 +1,154 @@ +{ + "2023": [ + { + "mes_inicio": 1, + "mes_fim": 4, + "deducao_por_dependente": 189.59, + "aliquotas": [ + { + "min": 0, + "max": 1993.98, + "aliquota": 0, + "deducao": 0 + }, + { + "min": 1993.99, + "max": 2826.65, + "aliquota": 0.075, + "deducao": 142.80 + }, + { + "min": 2826.66, + "max": 3751.05, + "aliquota": 0.15, + "deducao": 354.80 + }, + { + "min": 3751.06, + "max": 4664.68, + "aliquota": 0.225, + "deducao": 636.13 + }, + { + "min": 4664.69, + "max": null, + "aliquota": 0.275, + "deducao": 869.36 + } + ] + }, + { + "mes_inicio": 5, + "mes_fim": 12, + "deducao_por_dependente": 189.59, + "aliquotas": [ + { + "min": 0, + "max": 2112, + "aliquota": 0, + "deducao": 0 + }, + { + "min": 2112.01, + "max": 2826.65, + "aliquota": 0.075, + "deducao": 158.40 + }, + { + "min": 2826.66, + "max": 3751.05, + "aliquota": 0.15, + "deducao": 370.40 + }, + { + "min": 3751.06, + "max": 4664.68, + "aliquota": 0.225, + "deducao": 651.73 + }, + { + "min": 4664.69, + "max": null, + "aliquota": 0.275, + "deducao": 884.96 + } + ] + } + ], + "2024": [ + { + "mes_inicio": 1, + "mes_fim": 1, + "deducao_por_dependente": 189.59, + "aliquotas": [ + { + "min": 0, + "max": 2112, + "aliquota": 0, + "deducao": 0 + }, + { + "min": 2112.01, + "max": 2826.65, + "aliquota": 0.075, + "deducao": 158.40 + }, + { + "min": 2826.66, + "max": 3751.05, + "aliquota": 0.15, + "deducao": 370.40 + }, + { + "min": 3751.06, + "max": 4664.68, + "aliquota": 0.225, + "deducao": 651.73 + }, + { + "min": 4664.69, + "max": null, + "aliquota": 0.275, + "deducao": 884.96 + } + ] + }, + { + "mes_inicio": 1, + "mes_fim": null, + "deducao_por_dependente": 189.59, + "aliquotas": [ + { + "min": 0, + "max": 2259.20, + "aliquota": 0, + "deducao": 0 + }, + { + "min": 2259.21, + "max": 2826.65, + "aliquota": 0.075, + "deducao": 169.44 + }, + { + "min": 2826.66, + "max": 3751.05, + "aliquota": 0.15, + "deducao": 381.44 + }, + { + "min": 3751.06, + "max": 4664.68, + "aliquota": 0.225, + "deducao": 662.77 + }, + { + "min": 4664.69, + "max": null, + "aliquota": 0.275, + "deducao": 896 + } + ] + } + ] +} \ No newline at end of file diff --git a/src/bootstrap.php b/src/bootstrap.php new file mode 100644 index 0000000..71dcbee --- /dev/null +++ b/src/bootstrap.php @@ -0,0 +1,40 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +$includeIfExists = function (string $file): bool { + if (file_exists($file)) { + include $file; + return true; + } + return false; +}; + +if ((!$includeIfExists(__DIR__ . '/../vendor/autoload.php')) && (!$includeIfExists(__DIR__ . '/../../../autoload.php'))) { + echo 'You must set up the project dependencies using `composer install`' . PHP_EOL . + 'See https://getcomposer.org/download/ for instructions on installing Composer' . PHP_EOL; + exit(1); +} + +error_reporting(-1); diff --git a/tests/php/Service/INSSTest.php b/tests/php/Service/INSSTest.php new file mode 100644 index 0000000..d98447d --- /dev/null +++ b/tests/php/Service/INSSTest.php @@ -0,0 +1,63 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +use PHPUnit\Framework\TestCase; +use Impostos\Service\INSS; +use PHPUnit\Framework\Attributes\DataProvider; + +final class INSSTest extends TestCase +{ + #[DataProvider('providerCalcula')] + public function testCalcula(float $base, int $ano, float $aliquota, float $expected): void + { + $INSS = new INSS($ano, $aliquota); + $actual = $INSS->calcula($base); + /** + * @todo remover o round + */ + $this->assertEquals($expected, round($actual, 2)); + } + + public static function providerCalcula(): array + { + $ano = 2023; + $aliquota = 0.2; + return [ + [-100, $ano, $aliquota, 0], + [-50, $ano, $aliquota, 0], + [0, $ano, $aliquota, 0], + [1000, $ano, $aliquota, 200], + [7000, $ano, $aliquota, 1400], + [7087.16, $ano, $aliquota, 1417.43], + [7087.17, $ano, $aliquota, 1417.43], + // Arredondamentos de centavos da base máxima começa aqui + [7087.18, $ano, $aliquota, 1417.44], + [7087.19, $ano, $aliquota, 1417.44], + [7088, $ano, $aliquota, 1417.44], + [8000, $ano, $aliquota, 1417.44], + [100000, $ano, $aliquota, 1417.44], + ]; + } +} diff --git a/tests/php/Service/IRPFTest.php b/tests/php/Service/IRPFTest.php new file mode 100644 index 0000000..0e90ef3 --- /dev/null +++ b/tests/php/Service/IRPFTest.php @@ -0,0 +1,188 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +use PHPUnit\Framework\TestCase; +use Impostos\Service\INSS; +use Impostos\Service\IRPF; +use PHPUnit\Framework\Attributes\DataProvider; + +final class IRPFTest extends TestCase +{ + public function testTabelaInexistente(): void + { + $this->expectException(InvalidArgumentException::class); + $ano = new DateTime(); + $ano = (int) $ano->format('Y'); + $ano++; + new IRPF($ano, 1); + } + + #[DataProvider('providerGetFaixa')] + public function testGetFaixa(int $ano, int $mes, float $base, array $faixa): void + { + $IRPF = new IRPF($ano, $mes); + $actual = $IRPF->getFaixa($base); + $this->assertEquals($actual['aliquota'], $faixa['aliquota'], 'Alíquota incorreta'); + $this->assertEquals($actual['deducao'], $faixa['deducao'], 'Dedução incorreta'); + } + + public static function providerGetFaixa(): array + { + return [ + # Primeira tabela do ano + ## Base negativa + [ + 'ano' => 2023, + 'mes' => 1, + 'base' => -1000, + 'faixa' => [ + 'aliquota' => 0, + 'deducao' => 0, + ], + ], + # Primeira tabela do ano + ## Mínima + [ + 'ano' => 2023, + 'mes' => 1, + 'base' => 1000, + 'faixa' => [ + 'aliquota' => 0, + 'deducao' => 0, + ], + ], + ## Teto de uma alíquota + [ + 'ano' => 2023, + 'mes' => 1, + 'base' => 2826.65, + 'faixa' => [ + 'aliquota' => 0.075, + 'deducao' => 142.8, + ], + ], + ## Alíquota máxima + [ + 'ano' => 2023, + 'mes' => 1, + 'base' => 4664.69, + 'faixa' => [ + 'aliquota' => 0.275, + 'deducao' => 869.36, + ], + ], + # Segunda tabela do ano + ## Mínima + [ + 'ano' => 2023, + 'mes' => 6, + 'base' => 2112, + 'faixa' => [ + 'aliquota' => 0, + 'deducao' => 0, + ], + ], + ## Teto de uma alíquota + [ + 'ano' => 2023, + 'mes' => 6, + 'base' => 2826.65, + 'faixa' => [ + 'aliquota' => 0.075, + 'deducao' => 158.40, + ], + ], + ## Alíquota máxima + [ + 'ano' => 2023, + 'mes' => 6, + 'base' => 4664.69, + 'faixa' => [ + 'aliquota' => 0.275, + 'deducao' => 884.96, + ], + ], + ]; + } + + #[DataProvider('providerCalculaBase')] + public function testCalculaBase(int $ano, int $mes, float $bruto, int $dependentes, float $valor, string $tipoDeducao): void + { + $inss = (new INSS(2023))->calcula($bruto); + $IRPF = new IRPF($ano, $mes); + $atual = $IRPF->calculaBase($bruto, $inss, $dependentes); + $tipoDeducaoAtual = $IRPF->getTipoDeducao(); + $this->assertEquals($valor, $atual, 'Cálculo base do imposto a pagar incorreto'); + $this->assertEquals($tipoDeducao, $tipoDeducaoAtual); + } + + public static function providerCalculaBase(): array + { + return [ + [2023, 5, 300, 0, 0, 'simplificada'], + [2023, 5, 1000, 0, 472, 'simplificada'], + [2023, 5, 3000, 0, 2400, 'tradicional'], + [2023, 5, 9000, 0, 7582.556, 'tradicional'], + [2023, 5, 2600, 0, 2072, 'simplificada'], + [2023, 4, 2600, 0, 2080, 'tradicional'], + ]; + } + + #[DataProvider('providerCalculaImposto')] + public function testCalculaImposto(int $ano, int $mes, float $bruto, int $dependentes, float $valor, string $tipoDeducao): void + { + $inss = (new INSS(2023))->calcula($bruto); + $IRPF = new IRPF($ano, $mes); + $base = $IRPF->calculaBase($bruto, $inss, $dependentes); + $atual = $IRPF->calcula($base, $dependentes); + $tipoDeducaoAtual = $IRPF->getTipoDeducao(); + $this->assertEquals($valor, round($atual, 2), 'Imposto a pagar incorreto'); + $this->assertEquals($tipoDeducao, $tipoDeducaoAtual); + } + + public static function providerCalculaImposto(): array + { + return [ + # Sem dependente + [2023, 5, 1000, 0, 0, 'simplificada'], + [2023, 5, 3000, 0, 21.6, 'tradicional'], + [2023, 5, 9000, 0, 1200.24, 'tradicional'], + [2023, 5, 2600, 0, 0, 'simplificada'], + [2023, 4, 2600, 0, 13.2, 'tradicional'], + # Com 1 dependente + [2023, 5, 1000, 1, 0, 'simplificada'], + [2023, 5, 3000, 1, 7.38, 'tradicional'], + [2023, 5, 9000, 1, 1148.11, 'tradicional'], + [2023, 5, 2600, 1, 0, 'simplificada'], + [2023, 4, 2600, 1, 0, 'tradicional'], + # Com 2 dependentes + [2023, 5, 1000, 2, 0, 'simplificada'], + [2023, 5, 3000, 2, 0, 'tradicional'], + [2023, 5, 9000, 2, 1095.97, 'tradicional'], + [2023, 5, 2600, 2, 0, 'simplificada'], + [2023, 4, 2600, 2, 0, 'tradicional'], + ]; + } +} diff --git a/tests/php/bootstrap.php b/tests/php/bootstrap.php new file mode 100644 index 0000000..5b1b1e3 --- /dev/null +++ b/tests/php/bootstrap.php @@ -0,0 +1,26 @@ + + * + * @author Vitor Mattos + * + * @license GNU AGPL version 3 or any later version + * + * This program is free software: you can redistribute it and/or modify + * it under the terms of the GNU Affero General Public License as + * published by the Free Software Foundation, either version 3 of the + * License, or (at your option) any later version. + * + * This program is distributed in the hope that it will be useful, + * but WITHOUT ANY WARRANTY; without even the implied warranty of + * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the + * GNU Affero General Public License for more details. + * + * You should have received a copy of the GNU Affero General Public License + * along with this program. If not, see . + * + */ + +declare(strict_types=1); + +require __DIR__ . 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