Revision 1b112bd3
Von G. Richardson vor fast 5 Jahren hinzugefügt
| sql/Pg-upgrade2/konjunkturpaket_2020_SKR03.sql | ||
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-- @depends: release_3_5_5
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-- @ignore: 0
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-- TODO:
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-- how to deal with old 16% charts in SKR03?
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-- A) move to their correct taxkeys, 5 and 8, like for SKR04
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-- and then create new versions of 3 and 9 with same taxkey
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-- UST 5%, already exists in SKR03, so rename it, but also add new taxkeys
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-- DEBUG
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DO $$
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BEGIN
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IF ( select coa from defaults ) = 'Germany-DATEV-SKR03EU' THEN
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UPDATE tax SET taxdescription = 'OLD ' || taxdescription WHERE (taxkey = 3 or taxkey = 9) and rate = 0.16;
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-- DEBUG
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-- UPDATE tax SET taxdescription = 'OLD ' || taxdescription WHERE (taxkey = 3 or taxkey = 9) and rate = 0.16;
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-- rename some of the charts
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-- rename some of the charts, 1773 already exists in kivitendo as Umsatzsteuer 16% innergem.Erwerb
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-- this is being used by taxkey 13, which is called "Steuerpflichtige EG-Lieferung zum vollen Steuersatz" in kivitendo
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-- in DATEV taxkey 13 is: innergem. Lieferung ohne USt-IdNr. and should use a different chart
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UPDATE chart SET description = 'Umsatzsteuer 5 %' where accno = '1773';
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-- rename charts if they weren't 't already changed
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-- rename charts if they weren't already changed
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UPDATE chart SET description = 'Erlöse 19 % / 16 % USt' where accno = '8400' and description = 'Erlöse 16%/19% USt.';
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UPDATE chart SET description = 'Erlöse 7 % / 5 % USt' where accno = '8300' and description = 'Erlöse 7%USt';
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-- move old 16% taxkeys to their proper taxkeys, should be 5 and 7
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UPDATE tax SET taxkey = 5 WHERE taxkey = 3 and rate = 0.16;
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UPDATE tax SET taxkey = 7 WHERE taxkey = 9 and rate = 0.16;
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-- there are two strategies for updating the taxkeys.
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-- 1) in any case we need to add the 2 new cases for 5%: 2/0.05/1773 and 8/0.05/1568
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-- new charts
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INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
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VALUES ('8732','Gewährte Skonti 5% USt','A', 'I', 'AR_paid', 2, 1, null,1, 't');
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-- 2) default kivi SKR03 already has the correct configuration for 16%, with two entries 3/0.16/1775 and 9/0.16/1575
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-- a) we could move those to 5 and 7, and then create new 3/0.16/1775 and 9/0.16/1575 entries
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-- b) simply keep those entries and don't use 5 and 7 (in which case ar/ap/gl must use deliverydate), or create 5 and 7 manually if needed
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INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
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VALUES ('3732','Erhaltene Skonti 5 % Vorsteuer','A', 'E', 'AP_paid', 8, 4, null, null, 't');
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-- strategy a:
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-- datev reactivated the previously reserved chart 1775 in 2020, but it still exists in kivitendo (at least for SKR03)
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-- with a taxkey starting from 2007 and pointing to the existing automatic tax chart 1775
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-- SKR03
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-- datev reactivated the previously reserved chart 1775 in 2020, but it still exists in kivitendo (at least for SKR03) with a taxkey starting from 2007 and pointing to the existing automatic tax chart 1775
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-- so we don't need to to anything!
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-- 3 | 0.16000 | Umsatzsteuer | 1775 | Umsatzsteuer 16%
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-- strategy b:
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-- UPDATE tax SET taxkey = 5 WHERE taxkey = 3 and rate = 0.16;
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-- UPDATE tax SET taxkey = 7 WHERE taxkey = 9 and rate = 0.16;
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-- rename old 8735 to 8736
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UPDATE chart SET accno = '8736', description = 'Gewährte Skonti 19 % USt' where accno = '8735' and description = 'Gewährte Skonti 16%/19% USt.';
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-- create new 8735 with 16%
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-- create new 16% chart for Gewährte Skonti
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-- new charts, each of these will need a manual taxkey entry for 2020-07-01 after their tax entries are added
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-- 8732, 3732, 8735, 3737
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INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
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VALUES ('8732','Gewährte Skonti 5% USt','A', 'I', 'AR_paid', 2, 1, null,1, 't');
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INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
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VALUES ('3732','Erhaltene Skonti 5 % Vorsteuer','A', 'E', 'AP_paid', 8, 4, null, null, 't');
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-- create new 16% charts Skonto
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INSERT INTO chart(accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
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VALUES ('8735','Gewährte Skonti 16 % USt', 'A', 'I', 'AR_paid', 3, 1, null, 1, 't', 1);
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-- create new chart for Abziehbare Vorsteuer 5 % with taxkey 8
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INSERT INTO chart(accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
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VALUES ('3737','Erhaltene Skonti 16 % USt', 'A', 'E', 'AP_paid', 9, 4, null, null, 't', null);
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-- create new chart for Abziehbare Vorsteuer 5 % with taxkey 8 for 3732
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INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
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VALUES ('1568','Abziehbare Vorsteuer 5 %','A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', 8, null, null, 27, 't', 27);
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INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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VALUES ( (select id from chart where accno = '1568'), 0, 0, 66, '1970-01-01');
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-- taxkeys can't be inserted until the new taxes exist
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-- new taxes:
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-- 5% cases for 2 Umsatzsteuer and 8 Vorsteuer
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INSERT INTO tax (chart_id, rate, taxkey, taxdescription, chart_categories, skonto_sales_chart_id, skonto_purchase_chart_id)
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VALUES ( (select id from chart where accno = '1773'), 0.05, 2, 'Umsatzsteuer', 'I', (select id from chart where accno = '8732'), null),
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( (select id from chart where accno = '1775'), 0.16, 3, 'Umsatzsteuer', 'I', (select id from chart where accno = '8735'), null),
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( (select id from chart where accno = '1575'), 0.16, 9, 'Vorsteuer', 'E', null, (select id from chart where accno = '3735')),
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-- don't add these two entries if we keep the original two 16% accounts, instead better to add new tax entries with taxkey 5 and 7
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-- ( (select id from chart where accno = '1775'), 0.16, 3, 'Umsatzsteuer', 'I', (select id from chart where accno = '8735'), null),
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-- ( (select id from chart where accno = '1575'), 0.16, 9, 'Vorsteuer', 'E', null, (select id from chart where accno = '3735')),
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( (select id from chart where accno = '1568'), 0.05, 8, 'Vorsteuer', 'E', null, (select id from chart where accno = '3732'));
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UPDATE tax SET skonto_sales_chart_id = (select id from chart where accno = '8735') where taxkey = 3 and rate = 0.16 and skonto_sales_chart_id is null;
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UPDATE tax SET skonto_sales_chart_id = (select id from chart where accno = '8735') where taxkey = 3 and rate = 0.16 and skonto_sales_chart_id is null;
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UPDATE tax SET skonto_purchase_chart_id = (select id from chart where accno = '3737') where taxkey = 9 and rate = 0.16 and skonto_purchase_chart_id is null;
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-- new taxkeys for 5% and 16% only need one startdate, not valid before and won't change back to anything later
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-- new taxkeys for 5% charts only need one startdate, not valid before and won't change back to anything later
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-- these taxkeys won't be valid on 2020-06-30, so won't be affected later by big taxkeys update
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-- However, this will also cause opening the charts before 2020-07-01 via the
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-- interface to break, as AM.pm always calls get_active_taxkey and there won't
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-- be an active taxkey before 2020-07-01.
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-- Alternatively you could set those active from 2020-06-01 and in the taxkey upgrade script check for taxkey entries before that date
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INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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VALUES ( (select id from chart where accno = '8732'), (select id from tax where rate = 0.05 and taxkey = 2 and chart_id = (select id from chart where accno = '1773')), 2, 861, '2020-07-01');
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INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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VALUES ( (select id from chart where accno = '8735'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01');
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VALUES ( (select id from chart where accno = '3732'), (select id from tax where rate = 0.05 and taxkey = 8 and chart_id = (select id from chart where accno = '1568')), 8, 861, '2020-07-01');
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-- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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-- VALUES ( (select id from chart where accno = '8400'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01'); -- is 81 correct, or 51?
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-- 8735 / 3737 - these were never created in the original SKR03, so also start using them from 2020-07-01
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-- taxkey for Gewährte Skonti 16 % USt pointing to tax 1775 Umsatzsteuer 16%
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INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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VALUES ( (select id from chart where accno = '8735'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01');
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-- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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-- VALUES ( (select id from chart where accno = '8400'), (select id from tax where rate = 0.19 and taxkey = 3 and chart_id = (select id from chart where accno = '1776')), 3, 81, '2021-01-01');
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-- taxkey for Erhaltene Skonti 16 % USt pointing to tax 1575 Vorsteuer 16%
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INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
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VALUES ( (select id from chart where accno = '3737'), (select id from tax where rate = 0.16 and taxkey = 9 and chart_id = (select id from chart where accno = '1575')), 9, 66, '2020-07-01');
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-- the taxkeys for the existing charts will be updated in a later update
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END IF;
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END $$;
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-- select t.taxkey,
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-- t.rate,
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-- t.taxdescription,
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-- c.accno,
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-- c.description
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-- from tax t
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-- left join chart c on (c.id = t.chart_id)
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--order by t.taxkey;
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-- taxkey | rate | taxdescription | accno | description
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----------+---------+--------------------------------------------------------------+-------+------------------------------------------------
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-- 0 | 0.00000 | Keine Steuer | ☠ | ☠
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-- 1 | 0.00000 | USt-frei | ☠ | ☠
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-- 2 | 0.07000 | Umsatzsteuer | 1771 | Umsatzsteuer 7%
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-- 3 | 0.19000 | Umsatzsteuer | 1776 | Umsatzsteuer 19 %
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-- 3 | 0.16000 | Umsatzsteuer | 1775 | Umsatzsteuer 16%
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-- 8 | 0.07000 | Vorsteuer | 1571 | Abziehbare Vorsteuer 7%
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-- 9 | 0.16000 | Vorsteuer | 1575 | Abziehbare Vorsteuer 16%
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-- 9 | 0.19000 | Vorsteuer | 1576 | Abziehbare Vorsteuer 19 %
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-- 10 | 0.00000 | Im anderen EU-Staat steuerpflichtige Lieferung | 1767 | Im anderen EG-Staat steuerpfl. Lieferung
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-- 11 | 0.00000 | Steuerfreie innergem. Lieferung an Abnehmer mit Id.-Nr. | ☠ | ☠
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-- 12 | 0.07000 | Steuerpflichtige EG-Lieferung zum ermäßigten Steuersatz | 1772 | Umsatzsteuer 7% innergem.Erwerb
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-- 13 | 0.19000 | Steuerpflichtige EG-Lieferung zum vollen Steuersatz | 1774 | Umsatzsteuer aus innergem. Erwerb 19 %
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-- 13 | 0.16000 | Steuerpflichtige EG-Lieferung zum vollen Steuersatz | 1773 | Umsatzsteuer 16% innergem.Erwerb
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-- 18 | 0.07000 | Steuerpflichtiger innergem. Erwerb zum ermäßigten Steuersatz | 1572 | Abziehbare Vorsteuer 7% innergem. Erwerb
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-- 19 | 0.19000 | Steuerpflichtiger innergem. Erwerb zum vollen Steuersatz | 1574 | Abziehbare Vorsteuer aus innergem. Erwerb 19 %
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-- 19 | 0.16000 | Steuerpflichtiger innergem. Erwerb zum vollen Steuersatz | 1572 | Abziehbare Vorsteuer 7% innergem. Erwerb
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| t/tax/tax.t | ||
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use Test::More tests => 46;
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use Test::More tests => 48;
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use Test::Deep qw(cmp_deeply);
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use strict;
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| ... | ... | |
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my $tax_ust_19 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_19) or die; # 19%
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my $tax_ust_16 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_16) or die; # 16%
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my $tax_ust_5 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_5) or die; # 5%
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my $tax_ust_7 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_7) or die; # 7%
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my $tax_ust_5 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_5) or die; # 5%
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my $tax_ust_7 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_7) or die; # 7%
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my $chart_income_19 = SL::DB::Manager::Chart->find_by(accno => $income_19_accno) or die;
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my $chart_income_7 = SL::DB::Manager::Chart->find_by(accno => $income_7_accno) or die;
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| ... | ... | |
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is(defined SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.05), 1, "tax for taxkey 2 with 5% was created ok");
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is(defined SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.16, chart_id => $tax_ust_16->id), 1, "new sales tax for taxkey 3 with 16% exists ok");
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is(defined SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, chart_id => $tax_ust_19->id), 1, "old sales tax for taxkey 3 with 19% exists ok");
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is(defined SL::DB::Manager::Tax->find_by(taxkey => 5, rate => 0.16, chart_id => $tax_ust_16->id), 1, "new sales tax for taxkey 5 with 16% exists ok");
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# is(defined SL::DB::Manager::Tax->find_by(taxkey => 5, rate => 0.16, chart_id => $tax_ust_16->id), 1, "new sales tax for taxkey 5 with 16% exists ok");
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# is(defined SL::DB::Manager::Tax->find_by(taxkey => 7, rate => 0.16, chart_id => $tax_ust_16->id), 1, "old purchase tax for taxkey 7 with 16% exists ok");
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is(defined SL::DB::Manager::Tax->find_by(taxkey => 8, rate => 0.07, chart_id => $tax_vst_7->id ), 1, "purchase tax for taxkey 8 with 7% exists ok");
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| ... | ... | |
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my $vendor = new_vendor( name => 'Testvendor', payment_id => $payment_terms->id)->save;
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my $customer = new_customer(name => 'Testcustomer', payment_id => $payment_terms->id)->save;
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# cmp_ok($chart_income_7->get_active_taxkey($date_2020_1)->tax->rate, '==', 0.07, "get_active_taxkey rate for 8300 in 2020_1 ok");
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# cmp_ok($chart_income_7->get_active_taxkey($date_2020_2)->tax->rate, '==', 0.05, "get_active_taxkey rate for 8300 in 2020_2 ok");
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# cmp_ok($chart_income_7->get_active_taxkey($date_2021 )->tax->rate, '==', 0.07, "get_active_taxkey rate for 8300 in 2021 ok");
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cmp_ok($chart_income_7->get_active_taxkey($date_2020_1)->tax->rate, '==', 0.07, "get_active_taxkey rate for 8300 in 2020_1 ok");
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cmp_ok($chart_income_7->get_active_taxkey($date_2020_2)->tax->rate, '==', 0.05, "get_active_taxkey rate for 8300 in 2020_2 ok");
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cmp_ok($chart_income_7->get_active_taxkey($date_2021 )->tax->rate, '==', 0.07, "get_active_taxkey rate for 8300 in 2021 ok");
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cmp_ok($chart_income_7->get_active_taxkey($date_2020_1)->tax->rate, '==', 0.07, "get_active_taxkey rate for $income_7_accno in 2020_1 ok");
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cmp_ok($chart_income_7->get_active_taxkey($date_2020_2)->tax->rate, '==', 0.05, "get_active_taxkey rate for $income_7_accno in 2020_2 ok");
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cmp_ok($chart_income_7->get_active_taxkey($date_2021 )->tax->rate, '==', 0.07, "get_active_taxkey rate for $income_7_accno in 2021 ok");
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| ... | ... | |
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# would select the entries from the dropdown, as they may differ from the
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# default, so we have to pass the tax we want to create_ap_transaction
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my $tax_9_16_old = SL::DB::Manager::Tax->find_by(taxkey => 7, rate => 0.16, chart_id => $tax_vst_16->id);
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# my $tax_9_16_old = SL::DB::Manager::Tax->find_by(taxkey => 7, rate => 0.16, chart_id => $tax_vst_16->id);
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my $tax_9_19 = SL::DB::Manager::Tax->find_by(taxkey => 9, rate => 0.19, chart_id => $tax_vst_19->id) or die "missing 9_19";
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my $tax_9_16 = SL::DB::Manager::Tax->find_by(taxkey => 9, rate => 0.16, chart_id => $tax_vst_16->id) or die "missing 9_16";
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my $tax_8_7 = SL::DB::Manager::Tax->find_by(taxkey => 8, rate => 0.07, chart_id => $tax_vst_7->id) or die "missing 8_7";
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my $tax_8_5 = SL::DB::Manager::Tax->find_by(taxkey => 8, rate => 0.05, chart_id => $tax_vst_5->id) or die "missing 8_5";
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# simulate user selecting the "correct" taxes in dropdown:
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my $ap_transaction_2006 = create_ap_transaction_for_date('2006', $date_2006, undef, $tax_9_16_old, $tax_8_7);
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my $ap_transaction_2020_1 = create_ap_transaction_for_date('2020_1', $date_2020_1, undef, $tax_9_19, $tax_8_7);
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my $ap_transaction_2020_2 = create_ap_transaction_for_date('2020_2', $date_2020_2, undef, $tax_9_16, $tax_8_5);
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my $ap_transaction_2021 = create_ap_transaction_for_date('2021', $date_2021, undef, $tax_9_19, $tax_8_7);
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my $ap_transaction_2006 = create_ap_transaction_for_date('2006', $date_2006, undef, $tax_9_16, $tax_8_7);
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my $ap_transaction_2020_1 = create_ap_transaction_for_date('2020_1', $date_2020_1, undef, $tax_9_19, $tax_8_7);
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my $ap_transaction_2020_2 = create_ap_transaction_for_date('2020_2', $date_2020_2, undef, $tax_9_16, $tax_8_5);
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my $ap_transaction_2021 = create_ap_transaction_for_date('2021', $date_2021, undef, $tax_9_19, $tax_8_7);
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is($ap_transaction_2006->amount, 223, '2006 ap transaction has 16% and 7% tax ok'); # 116 + 7
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Auch abrufbar als: Unified diff
Konjunkturpaket - SKR03 - kein 5 und 7 mehr anlegen
Im Gegensatz zu der Standardinstallation von SKR04 gibt es bei SKR03
keine konfigurierten Steuerschlüssel 5 und 7 (für die alten 16%-Fälle),
stattdessen gibt es noch Einträge für 16% die über die Steuerschlüssel 3
und 9 abgebildet werden und sogar noch auf die korrekten Konten zeigen.
Da das Anlegen von 5 und 7 derzeit noch zu Komplikationen führt, und
diese durch das Lieferdatum/Leistungsdatum nicht zwingend notwendig
sind, wird daher vorerst darauf verzichtet.
Außerdem werden noch ein paar fehlende Konten und taxkeys angelegt.