/* @tier easy @module st @transform settlement-online */ /* * st_ol_0008.pgc - 정산 원천징수 계산 (ST_OL_0008) [tier=easy] * * 사업소득 원천징수 3.3%(소득세 3% + 지방소득세 0.3%) 를 산출하고 * 원천징수 후 실지급액을 계산한다. 가맹점 세무구분(st_merchant_tax)이 * 원천징수 비대상이면 세액 0 으로 처리한다. */ #include #include #include "txcore.h" #include "txcore_dbio.h" #include "acq_util.h" #include "st_core.h" EXEC SQL INCLUDE sqlca; static long st_fee_round(long amount, long rate_bp) { /* 요율(만분율, basis point) x 금액 -> 원단위 반올림 (BigDecimal HALF_UP 대응) */ if (amount < 0) return -(((-amount) * rate_bp + 5000) / 10000); return (amount * rate_bp + 5000) / 10000; } TX_SERVICE(ST_OL_0008, ctx) { EXEC SQL BEGIN DECLARE SECTION; char h_merch[16]; char h_tax_type[2]; long h_income_bp; EXEC SQL END DECLARE SECTION; char merch[16]; long base = 0, income_tax, local_tax, withhold, payable, income_bp = 300; const char *tax_type = "B"; tx_log(TX_LOG_INFO, "[ST_OL_0008] 원천징수 계산 진입"); if (tx_buf_get(ctx->in, "MERCHID", merch, sizeof(merch)) != TX_OK) { tx_return(ctx, TX_EINVAL, ctx->out); return; } tx_buf_getlong(ctx->in, "BASE", &base); if (base < 0) { tx_buf_reset(ctx->out); tx_buf_sets(ctx->out, "RESPCODE", RESP_INVALID); tx_return(ctx, TX_EINVAL, ctx->out); return; } /* 가맹점 세무구분/소득세율 조회 */ strncpy(h_merch, merch, sizeof(h_merch) - 1); h_merch[sizeof(h_merch) - 1] = '\0'; memset(h_tax_type, 0, sizeof(h_tax_type)); h_income_bp = 0; EXEC SQL SELECT tax_type, income_bp INTO :h_tax_type, :h_income_bp FROM st_merchant_tax WHERE merch_id = :h_merch; if (sqlca.sqlcode == TX_SQL_OK) { tax_type = (h_tax_type[0] == 'C') ? "C" : "B"; if (h_income_bp > 0) income_bp = h_income_bp; } else if (sqlca.sqlcode != TX_SQL_NOTFOUND) { TX_DBIO_LOG_ERR("SELECT st_merchant_tax"); } if (strcmp(tax_type, "C") == 0) { /* 법인(C): 원천징수 비대상 */ income_tax = 0; local_tax = 0; } else { income_tax = st_fee_round(base, income_bp); /* 소득세 */ local_tax = st_fee_round(income_tax, 1000); /* 지방세 = 소득세의 10% */ } withhold = income_tax + local_tax; payable = base - withhold; tx_buf_reset(ctx->out); tx_buf_sets(ctx->out, "RESPCODE", RESP_OK); tx_buf_sets(ctx->out, "MERCHID", merch); tx_buf_sets(ctx->out, "TAXTYPE", tax_type); tx_buf_setlong(ctx->out, "INCOMETAX", income_tax); tx_buf_setlong(ctx->out, "LOCALTAX", local_tax); tx_buf_setlong(ctx->out, "WITHHOLD", withhold); tx_buf_setlong(ctx->out, "PAYABLE", payable); tx_log(TX_LOG_INFO, "[ST_OL_0008] 원천징수 base=%ld 세액=%ld 실지급=%ld type=%s", base, withhold, payable, tax_type); tx_return(ctx, TX_OK, ctx->out); }