feat: extract pure fiscal core from sowai-auto (parity-preserving copy)

Copies the 6 pure fiscal modules (domains, chave_acesso, tpag, presets, resolver, xml_builder) from sowai-auto's backend/app/modules/fiscal/ into this standalone lib, with only the two mechanical changes required to drop the app.* dependency: import prefix rename, and TaxRule (ORM) -> TaxRuleLike (structural Protocol) in the resolver. No other line changes -- byte-level parity with the auto is the point. Ports the pure test suites (domains, chave_acesso, resolver with a local FakeTaxRule satisfying TaxRuleLike, xml_builder) plus a new test_presets_data covering the PRESETS dict directly (the auto's equivalent test exercises the apply-preset HTTP/DB flow, which isn't part of the extracted pure core). 55 tests pass locally via `uv run pytest`, no Postgres/k8s required.
2026-07-22 15:05:10 -03:00
commit 032151af34
17 changed files with 2413 additions and 0 deletions
@@ -0,0 +1,217 @@
+"""Resolvedor puro do Bloco B. Sem banco, sem I/O — TaxRule montada em
+memória. Os dois perfis REAIS da Thiago (extração do iCode,
+thoughts/2026-07-13-icode-config-fiscal-extraida.md) são casos de teste
+literais: CSOSN 102 → 5102/6102; CSOSN 500 → 5405/6403."""
+import uuid
+from dataclasses import dataclass
+from datetime import datetime
+from decimal import Decimal
+
+import pytest
+
+from sowai_fiscal.resolver import (
+    AmbiguousRuleError,
+    FiscalConfigError,
+    FiscalItem,
+    FiscalOperation,
+    resolve_fiscal,
+)
+
+_PROFILE = uuid.uuid4()
+_ORG = uuid.uuid4()
+
+
+@dataclass
+class FakeTaxRule:
+    """Satisfaz `sowai_fiscal.types.TaxRuleLike` por estrutura — o
+    substituto, nos testes da lib, do ORM `TaxRule` que o auto usa."""
+
+    id: uuid.UUID
+    organization_id: uuid.UUID
+    tax_profile_id: uuid.UUID
+    tax_domain: str
+    crt: str | None = None
+    uf_destino_tipo: str | None = None
+    consumidor_final: bool | None = None
+    indicador_ie: str | None = None
+    tipo_operacao: str | None = None
+    ncm_prefix: str | None = None
+    cest: str | None = None
+    cst: str | None = None
+    csosn: str | None = None
+    cfop: str | None = None
+    base_calc_percent: Decimal | None = None
+    aliquota: Decimal | None = None
+    mva: Decimal | None = None
+    aliquota_st: Decimal | None = None
+    fcp_percent: Decimal | None = None
+    codigo_beneficio: str | None = None
+    deleted_at: datetime | None = None
+
+
+def _rule(**kw) -> FakeTaxRule:
+    defaults = dict(
+        id=uuid.uuid4(), organization_id=_ORG, tax_profile_id=_PROFILE,
+    )
+    return FakeTaxRule(**{**defaults, **kw})
+
+
+def _op(**kw) -> FiscalOperation:
+    defaults = dict(
+        crt="1", uf_origem="PR", uf_destino="PR",
+        indicador_ie="nao_contribuinte", consumidor_final=True,
+        tipo_operacao="venda",
+        item=FiscalItem(
+            tax_profile_id=_PROFILE, ncm="87089990", cest=None, origem="0",
+            quantity=Decimal("2"), unit_price=Decimal("75.00"),
+        ),
+    )
+    return FiscalOperation(**{**defaults, **kw})
+
+
+_PADRAO = [  # preset "Padrão" da Thiago (CSOSN 102)
+    _rule(tax_domain="icms", crt="1", csosn="102", cfop="5102", aliquota=Decimal("0")),
+    _rule(tax_domain="pis", cst="08", aliquota=Decimal("0")),
+    _rule(tax_domain="cofins", cst="08", aliquota=Decimal("0")),
+]
+
+
+def test_padrao_interna_resolves_5102_csosn_102():
+    result = resolve_fiscal(_PADRAO, _op())
+    assert result.cfop == "5102"
+    assert result.csosn == "102"
+    assert result.cst is None
+    assert result.origem == "0"  # ecoado do ITEM (Part), nunca de regra
+    icms = next(t for t in result.tributos if t.tax_domain == "icms")
+    assert icms.base_calc == Decimal("150.00")
+    assert icms.valor == Decimal("0.00")
+    assert icms.rule_id == _PADRAO[0].id
+
+
+def test_padrao_interestadual_transposes_to_6102():
+    result = resolve_fiscal(_PADRAO, _op(uf_destino="SP"))
+    assert result.cfop == "6102"
+
+
+def test_st_profile_resolves_5405_and_6403():
+    st_rules = [_rule(tax_domain="icmsst", crt="1", csosn="500", cfop="5405")]
+    assert resolve_fiscal(st_rules, _op()).cfop == "5405"
+    assert resolve_fiscal(st_rules, _op(uf_destino="SP")).cfop == "6403"  # NÃO 6405
+
+
+def test_more_selective_ncm_rule_beats_generic_rule_with_more_matchers():
+    # A correção do review: NCM (peso 64) vence 3 matchers genéricos
+    # (crt=1 + uf=4 + indicador_ie=8 = 13).
+    generic = _rule(
+        tax_domain="icms", crt="1", uf_destino_tipo="interna",
+        indicador_ie="nao_contribuinte", csosn="102", cfop="5102",
+    )
+    by_ncm = _rule(tax_domain="icms", ncm_prefix="8708", csosn="500", cfop="5405")
+    result = resolve_fiscal([generic, by_ncm], _op())
+    assert result.csosn == "500"
+
+
+def test_rule_with_non_matching_matcher_is_skipped():
+    rule_sp = _rule(tax_domain="icms", uf_destino_tipo="interestadual", csosn="102", cfop="5102")
+    with pytest.raises(FiscalConfigError):
+        resolve_fiscal([rule_sp], _op())  # operação interna; a regra não casa
+
+
+def test_tie_same_weight_raises_ambiguous():
+    a = _rule(tax_domain="icms", crt="1", csosn="102", cfop="5102")
+    b = _rule(tax_domain="icms", crt="1", csosn="101", cfop="5102")
+    with pytest.raises(AmbiguousRuleError) as exc:
+        resolve_fiscal([a, b], _op())
+    assert {a.id, b.id} == set(exc.value.rule_ids)
+
+
+def test_fail_closed_lists_the_missing_domain():
+    with pytest.raises(FiscalConfigError) as exc:
+        resolve_fiscal([], _op())
+    assert "icms" in " ".join(exc.value.missing)
+
+
+def test_optional_domain_absent_does_not_block():
+    # Sem regra de FCP/IPI → simplesmente não entra no resultado.
+    result = resolve_fiscal(_PADRAO, _op())
+    assert {t.tax_domain for t in result.tributos} == {"icms", "pis", "cofins"}
+
+
+def test_st_value_math_with_mva():
+    # base 100; MVA 40% → base_st 140; aliq_st 18% → 25.20 − ICMS próprio 12.00 = 13.20
+    rules = [
+        _rule(tax_domain="icms", cst="00", cfop="5102", aliquota=Decimal("12")),
+        _rule(
+            tax_domain="icmsst", cst="10", cfop="5405",
+            mva=Decimal("40"), aliquota_st=Decimal("18"),
+        ),
+    ]
+    op = _op(crt="3", item=FiscalItem(
+        tax_profile_id=_PROFILE, ncm="27101259", cest="0600100", origem="0",
+        quantity=Decimal("1"), unit_price=Decimal("100.00"),
+    ))
+    result = resolve_fiscal(rules, op)
+    st = next(t for t in result.tributos if t.tax_domain == "icmsst")
+    assert st.valor == Decimal("13.20")
+
+
+def test_reducao_de_base():
+    # base 100 com redução p/ 60% e alíquota 18% → 10.80
+    rules = [_rule(
+        tax_domain="icms", cst="20", cfop="5102",
+        base_calc_percent=Decimal("60"), aliquota=Decimal("18"),
+    )]
+    result = resolve_fiscal(rules, _op(crt="3", item=FiscalItem(
+        tax_profile_id=_PROFILE, ncm="87089990", cest=None, origem="0",
+        quantity=Decimal("1"), unit_price=Decimal("100.00"),
+    )))
+    icms = next(t for t in result.tributos if t.tax_domain == "icms")
+    assert icms.valor == Decimal("10.80")
+
+
+def test_anchor_matches_without_cfop_names_the_field():
+    """M5 (review 2026-07-15): a âncora casa (tem csosn) mas não tem CFOP --
+    `FiscalConfigError.missing` deve nomear o campo faltante, não só o
+    domínio."""
+    rule = _rule(tax_domain="icms", csosn="102", cfop=None)
+    with pytest.raises(FiscalConfigError) as exc:
+        resolve_fiscal([rule], _op())
+    assert "cfop" in " ".join(exc.value.missing)
+
+
+def test_anchor_matches_without_cst_or_csosn_names_the_field():
+    """M5 (review 2026-07-15): a âncora casa (tem cfop) mas não tem cst NEM
+    csosn -- `FiscalConfigError.missing` deve nomear cst/csosn."""
+    rule = _rule(tax_domain="icms", cfop="5102", cst=None, csosn=None)
+    with pytest.raises(FiscalConfigError) as exc:
+        resolve_fiscal([rule], _op())
+    assert "cst/csosn" in " ".join(exc.value.missing)
+
+
+def test_deleted_rule_is_ignored():
+    from datetime import datetime, timezone
+
+    dead = _rule(tax_domain="icms", csosn="102", cfop="5102",
+                 deleted_at=datetime.now(timezone.utc))
+    with pytest.raises(FiscalConfigError):
+        resolve_fiscal([dead], _op())
+
+
+def test_fcp_calculates_from_fcp_percent():
+    """I1 (auditoria Fable Bloco B): o domínio `fcp` não tem `aliquota` no
+    catálogo (só `fcp_percent`, DOMAIN_FIELDS['fcp']) -- `_linha` genérico
+    só multiplica `aliquota`, então toda linha FCP saía com `valor=0.00`
+    (preview que mente). Prova de detecção: SEM o fix deste teste, `valor`
+    vem 0.00 em vez de 2.00 -- FCP 2% sobre base 100."""
+    rules = [
+        *_PADRAO,
+        _rule(tax_domain="fcp", fcp_percent=Decimal("2")),
+    ]
+    op = _op(item=FiscalItem(
+        tax_profile_id=_PROFILE, ncm="87089990", cest=None, origem="0",
+        quantity=Decimal("1"), unit_price=Decimal("100.00"),
+    ))
+    result = resolve_fiscal(rules, op)
+    fcp = next(t for t in result.tributos if t.tax_domain == "fcp")
+    assert fcp.valor == Decimal("2.00")
+    assert fcp.fcp_percent == Decimal("2")