12.3 税务、发票与跨境收款

vat        = gross × vatPct // 100
afterVat   = gross − vat
incomeTax  = afterVat × incomeTaxPct // 100
afterTax   = afterVat − incomeTax
fx         = afterTax × fxSpreadPermyriad // 10000
transferFee= fixedFee + afterTax × transferFeePct // 100
net        = afterTax − fx − transferFee
ratioPermille = net × 1000 // gross

#!/usr/bin/env python3
# file: sim/o12_netpayout.py
# tier: S
# verify: /opt/homebrew/bin/python3 sim/o12_netpayout.py --config config/ --out out/
"""税务、发票与跨境收款净额仿真：把「待结算毛额 → 增值税 → 预提/所得税 → 汇兑点差 → 手续费
→ 到账净额」算成整数，并给出净额占毛额比例（netToGrossPermille）。

读 config/o12_netpayout.json。对每条收款路线 r（毛额 G = grossPayoutFen）：

    vatFen       = G * vatPct // 100                     # 增值税
    afterVat     = G - vatFen
    incomeTaxFen = afterVat * incomeTaxPct // 100         # 预提 / 所得税
    afterTax     = afterVat - incomeTaxFen
    fxFen        = afterTax * fxSpreadPermyriad // 10000  # 汇率点差
    transferFen  = transferFeeFen + afterTax * transferFeePct // 100  # 固定 + 比例手续费
    netFen       = afterTax - fxFen - transferFen
    ratioPermille= netFen * 1000 // G

口径：真实税率、真实合规结论、真实到账金额需真实业务环境，命令行不可复现（X）。
本脚本只做「给定整数费率」的算术，**不提供任何具体税务意见**。
产出 out/o12_netpayout.json + .csv + .svg。全整数、地板除，无浮点。
"""
from __future__ import annotations

import argparse
import csv
import json
import os
import xml.etree.ElementTree as ET


def load(d: str) -> dict:
    with open(os.path.join(d, "o12_netpayout.json"), encoding="utf-8") as f:
        return json.load(f)


def evaluate(r: dict, gross: int) -> dict:
    vat = gross * r["vatPct"] // 100
    after_vat = gross - vat
    income_tax = after_vat * r["incomeTaxPct"] // 100
    after_tax = after_vat - income_tax
    fx = after_tax * r["fxSpreadPermyriad"] // 10000
    transfer = r["transferFeeFen"] + after_tax * r["transferFeePct"] // 100
    net = after_tax - fx - transfer
    ratio = net * 1000 // gross if gross else 0
    total_deduction = gross - net
    return dict(r, vatFen=vat, incomeTaxFen=income_tax, fxFen=fx, transferFeeTotalFen=transfer,
                netFen=net, netToGrossPermille=ratio, totalDeductionFen=total_deduction)


def draw_svg(path: str, rows: list, gross: int) -> int:
    """每条路线一根堆叠条：增值税 / 所得税 / 汇兑 / 手续费 / 到账净额（占毛额比例）。"""
    W, H, PAD, ROW = 760, 74 + 62 * len(rows), 160, 62
    root = ET.Element("svg", {"xmlns": "http://www.w3.org/2000/svg", "width": str(W),
                              "height": str(H), "viewBox": f"0 0 {W} {H}"})
    ET.SubElement(root, "rect", {"width": str(W), "height": str(H), "fill": "#ffffff"})
    ET.SubElement(root, "text", {"x": "16", "y": "28", "font-size": "15",
                                 "fill": "#111827"}).text = f"待结算毛额 {gross} 分的逐项扣减与到账净额"
    span = W - PAD - 150
    segs = [("vatFen", "#fca5a5"), ("incomeTaxFen", "#fdba74"), ("fxFen", "#a5b4fc"),
            ("transferFeeTotalFen", "#94a3b8"), ("netFen", "#16a34a")]
    for i, r in enumerate(rows):
        y = 54 + i * ROW
        ET.SubElement(root, "text", {"x": "16", "y": str(y + 18), "font-size": "12",
                                     "fill": "#374151"}).text = r["name"]
        ET.SubElement(root, "text", {"x": "16", "y": str(y + 34), "font-size": "11",
                                     "fill": "#6b7280"}).text = f'到账 {r["netToGrossPermille"]}‰'
        x = PAD
        for key, color in segs:
            w = span * r[key] // gross if gross else 0
            if w > 0:
                ET.SubElement(root, "rect", {"x": str(x), "y": str(y + 6), "width": str(w),
                                             "height": "18", "fill": color})
                x += w
    os.makedirs(os.path.dirname(path), exist_ok=True)
    ET.ElementTree(root).write(path, encoding="utf-8", xml_declaration=True)
    return len(ET.tostring(root))


def main() -> int:
    ap = argparse.ArgumentParser()
    ap.add_argument("--config", default="config/")
    ap.add_argument("--out", default="out/")
    a = ap.parse_args()
    cfg = load(a.config)
    gross = cfg["grossPayoutFen"]
    rows = [evaluate(r, gross) for r in cfg["routes"]]

    best = max(rows, key=lambda r: r["netFen"])["id"]
    worst = min(rows, key=lambda r: r["netFen"])["id"]
    digest = ",".join(f'{r["id"]}:{r["netFen"]}:{r["netToGrossPermille"]}' for r in rows) + \
        f";best={best},worst={worst}"

    os.makedirs(a.out, exist_ok=True)
    svg = draw_svg(os.path.join(a.out, "o12_netpayout.svg"), rows, gross)
    with open(os.path.join(a.out, "o12_netpayout.csv"), "w", encoding="utf-8", newline="") as f:
        w = csv.writer(f)
        cols = ("id", "name", "grossFen", "vatFen", "incomeTaxFen", "fxFen",
                "transferFeeTotalFen", "totalDeductionFen", "netFen", "netToGrossPermille")
        w.writerow(cols)
        for r in rows:
            w.writerow([gross if k == "grossFen" else r[k] for k in cols])
    rep = {"version": cfg["version"], "game": cfg["game"], "observedAt": cfg["observedAt"],
           "grossPayoutFen": gross, "routeCount": len(rows), "routes": rows,
           "bestRoute": best, "worstRoute": worst, "digest": digest,
           "csv": os.path.join(a.out, "o12_netpayout.csv"),
           "svg": os.path.join(a.out, "o12_netpayout.svg"), "svgBytes": svg}
    with open(os.path.join(a.out, "o12_netpayout.json"), "w", encoding="utf-8") as f:
        json.dump(rep, f, ensure_ascii=False, indent=2)
    print(json.dumps({"grossPayoutFen": gross,
                      "routes": [{"id": r["id"], "vatFen": r["vatFen"], "incomeTaxFen": r["incomeTaxFen"],
                                  "fxFen": r["fxFen"], "transferFeeTotalFen": r["transferFeeTotalFen"],
                                  "netFen": r["netFen"], "netToGrossPermille": r["netToGrossPermille"]}
                                 for r in rows],
                      "bestRoute": best, "worstRoute": worst, "digest": digest},
                     ensure_ascii=False, indent=2))
    return 0


if __name__ == "__main__":
    raise SystemExit(main())

{
  "version": 1,
  "game": "merge-island",
  "observedAt": "2026-10",
  "grossPayoutFen": 1000000,
  "note": "税务、发票与跨境收款的到账净额参数。口径是「公开可观察机制」的建模假设，不是任何税务机关或银行的实测结论，也不构成任何税务意见。grossPayoutFen=待结算毛额（分）；vatPct=增值税率（整数百分比，建模假设）；incomeTaxPct=预提/所得税率（整数百分比，建模假设）；fxSpreadPermyriad=汇率点差（万分比）；transferFeeFen=固定手续费（分）；transferFeePct=比例手续费（整数百分比）。真实税率、真实合规结论、真实到账金额需真实业务环境，命令行不可复现（X）。全整数，无浮点。",
  "routes": [
    { "id": "domestic", "name": "境内对公", "vatPct": 6, "incomeTaxPct": 0, "fxSpreadPermyriad": 0, "transferFeeFen": 200, "transferFeePct": 0 },
    { "id": "crossborder", "name": "跨境电汇", "vatPct": 6, "incomeTaxPct": 10, "fxSpreadPermyriad": 150, "transferFeeFen": 1500, "transferFeePct": 0 },
    { "id": "wallet", "name": "平台钱包", "vatPct": 0, "incomeTaxPct": 0, "fxSpreadPermyriad": 0, "transferFeeFen": 0, "transferFeePct": 0 },
    { "id": "agent", "name": "代理发行代收", "vatPct": 6, "incomeTaxPct": 0, "fxSpreadPermyriad": 0, "transferFeeFen": 0, "transferFeePct": 3 }
  ]
}