jonatanritter
032151af34
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.
218 lines
7.8 KiB
Python
218 lines
7.8 KiB
Python
"""Resolvedor puro do Bloco B. Sem banco, sem I/O — TaxRule montada em
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memória. Os dois perfis REAIS da Thiago (extração do iCode,
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thoughts/2026-07-13-icode-config-fiscal-extraida.md) são casos de teste
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literais: CSOSN 102 → 5102/6102; CSOSN 500 → 5405/6403."""
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import uuid
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from dataclasses import dataclass
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from datetime import datetime
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from decimal import Decimal
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import pytest
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from sowai_fiscal.resolver import (
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AmbiguousRuleError,
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FiscalConfigError,
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FiscalItem,
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FiscalOperation,
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resolve_fiscal,
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)
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_PROFILE = uuid.uuid4()
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_ORG = uuid.uuid4()
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@dataclass
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class FakeTaxRule:
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"""Satisfaz `sowai_fiscal.types.TaxRuleLike` por estrutura — o
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substituto, nos testes da lib, do ORM `TaxRule` que o auto usa."""
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id: uuid.UUID
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organization_id: uuid.UUID
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tax_profile_id: uuid.UUID
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tax_domain: str
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crt: str | None = None
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uf_destino_tipo: str | None = None
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consumidor_final: bool | None = None
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indicador_ie: str | None = None
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tipo_operacao: str | None = None
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ncm_prefix: str | None = None
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cest: str | None = None
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cst: str | None = None
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csosn: str | None = None
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cfop: str | None = None
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base_calc_percent: Decimal | None = None
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aliquota: Decimal | None = None
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mva: Decimal | None = None
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aliquota_st: Decimal | None = None
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fcp_percent: Decimal | None = None
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codigo_beneficio: str | None = None
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deleted_at: datetime | None = None
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def _rule(**kw) -> FakeTaxRule:
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defaults = dict(
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id=uuid.uuid4(), organization_id=_ORG, tax_profile_id=_PROFILE,
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)
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return FakeTaxRule(**{**defaults, **kw})
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def _op(**kw) -> FiscalOperation:
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defaults = dict(
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crt="1", uf_origem="PR", uf_destino="PR",
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indicador_ie="nao_contribuinte", consumidor_final=True,
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tipo_operacao="venda",
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item=FiscalItem(
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tax_profile_id=_PROFILE, ncm="87089990", cest=None, origem="0",
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quantity=Decimal("2"), unit_price=Decimal("75.00"),
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),
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)
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return FiscalOperation(**{**defaults, **kw})
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_PADRAO = [ # preset "Padrão" da Thiago (CSOSN 102)
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_rule(tax_domain="icms", crt="1", csosn="102", cfop="5102", aliquota=Decimal("0")),
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_rule(tax_domain="pis", cst="08", aliquota=Decimal("0")),
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_rule(tax_domain="cofins", cst="08", aliquota=Decimal("0")),
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]
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def test_padrao_interna_resolves_5102_csosn_102():
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result = resolve_fiscal(_PADRAO, _op())
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assert result.cfop == "5102"
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assert result.csosn == "102"
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assert result.cst is None
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assert result.origem == "0" # ecoado do ITEM (Part), nunca de regra
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icms = next(t for t in result.tributos if t.tax_domain == "icms")
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assert icms.base_calc == Decimal("150.00")
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assert icms.valor == Decimal("0.00")
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assert icms.rule_id == _PADRAO[0].id
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def test_padrao_interestadual_transposes_to_6102():
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result = resolve_fiscal(_PADRAO, _op(uf_destino="SP"))
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assert result.cfop == "6102"
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def test_st_profile_resolves_5405_and_6403():
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st_rules = [_rule(tax_domain="icmsst", crt="1", csosn="500", cfop="5405")]
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assert resolve_fiscal(st_rules, _op()).cfop == "5405"
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assert resolve_fiscal(st_rules, _op(uf_destino="SP")).cfop == "6403" # NÃO 6405
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def test_more_selective_ncm_rule_beats_generic_rule_with_more_matchers():
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# A correção do review: NCM (peso 64) vence 3 matchers genéricos
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# (crt=1 + uf=4 + indicador_ie=8 = 13).
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generic = _rule(
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tax_domain="icms", crt="1", uf_destino_tipo="interna",
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indicador_ie="nao_contribuinte", csosn="102", cfop="5102",
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)
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by_ncm = _rule(tax_domain="icms", ncm_prefix="8708", csosn="500", cfop="5405")
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result = resolve_fiscal([generic, by_ncm], _op())
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assert result.csosn == "500"
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def test_rule_with_non_matching_matcher_is_skipped():
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rule_sp = _rule(tax_domain="icms", uf_destino_tipo="interestadual", csosn="102", cfop="5102")
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with pytest.raises(FiscalConfigError):
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resolve_fiscal([rule_sp], _op()) # operação interna; a regra não casa
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def test_tie_same_weight_raises_ambiguous():
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a = _rule(tax_domain="icms", crt="1", csosn="102", cfop="5102")
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b = _rule(tax_domain="icms", crt="1", csosn="101", cfop="5102")
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with pytest.raises(AmbiguousRuleError) as exc:
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resolve_fiscal([a, b], _op())
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assert {a.id, b.id} == set(exc.value.rule_ids)
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def test_fail_closed_lists_the_missing_domain():
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with pytest.raises(FiscalConfigError) as exc:
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resolve_fiscal([], _op())
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assert "icms" in " ".join(exc.value.missing)
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def test_optional_domain_absent_does_not_block():
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# Sem regra de FCP/IPI → simplesmente não entra no resultado.
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result = resolve_fiscal(_PADRAO, _op())
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assert {t.tax_domain for t in result.tributos} == {"icms", "pis", "cofins"}
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def test_st_value_math_with_mva():
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# base 100; MVA 40% → base_st 140; aliq_st 18% → 25.20 − ICMS próprio 12.00 = 13.20
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rules = [
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_rule(tax_domain="icms", cst="00", cfop="5102", aliquota=Decimal("12")),
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_rule(
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tax_domain="icmsst", cst="10", cfop="5405",
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mva=Decimal("40"), aliquota_st=Decimal("18"),
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),
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]
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op = _op(crt="3", item=FiscalItem(
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tax_profile_id=_PROFILE, ncm="27101259", cest="0600100", origem="0",
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quantity=Decimal("1"), unit_price=Decimal("100.00"),
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))
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result = resolve_fiscal(rules, op)
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st = next(t for t in result.tributos if t.tax_domain == "icmsst")
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assert st.valor == Decimal("13.20")
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def test_reducao_de_base():
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# base 100 com redução p/ 60% e alíquota 18% → 10.80
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rules = [_rule(
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tax_domain="icms", cst="20", cfop="5102",
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base_calc_percent=Decimal("60"), aliquota=Decimal("18"),
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)]
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result = resolve_fiscal(rules, _op(crt="3", item=FiscalItem(
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tax_profile_id=_PROFILE, ncm="87089990", cest=None, origem="0",
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quantity=Decimal("1"), unit_price=Decimal("100.00"),
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)))
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icms = next(t for t in result.tributos if t.tax_domain == "icms")
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assert icms.valor == Decimal("10.80")
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def test_anchor_matches_without_cfop_names_the_field():
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"""M5 (review 2026-07-15): a âncora casa (tem csosn) mas não tem CFOP --
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`FiscalConfigError.missing` deve nomear o campo faltante, não só o
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domínio."""
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rule = _rule(tax_domain="icms", csosn="102", cfop=None)
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with pytest.raises(FiscalConfigError) as exc:
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resolve_fiscal([rule], _op())
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assert "cfop" in " ".join(exc.value.missing)
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def test_anchor_matches_without_cst_or_csosn_names_the_field():
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"""M5 (review 2026-07-15): a âncora casa (tem cfop) mas não tem cst NEM
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csosn -- `FiscalConfigError.missing` deve nomear cst/csosn."""
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rule = _rule(tax_domain="icms", cfop="5102", cst=None, csosn=None)
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with pytest.raises(FiscalConfigError) as exc:
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resolve_fiscal([rule], _op())
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assert "cst/csosn" in " ".join(exc.value.missing)
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def test_deleted_rule_is_ignored():
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from datetime import datetime, timezone
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dead = _rule(tax_domain="icms", csosn="102", cfop="5102",
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deleted_at=datetime.now(timezone.utc))
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with pytest.raises(FiscalConfigError):
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resolve_fiscal([dead], _op())
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def test_fcp_calculates_from_fcp_percent():
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"""I1 (auditoria Fable Bloco B): o domínio `fcp` não tem `aliquota` no
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catálogo (só `fcp_percent`, DOMAIN_FIELDS['fcp']) -- `_linha` genérico
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só multiplica `aliquota`, então toda linha FCP saía com `valor=0.00`
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(preview que mente). Prova de detecção: SEM o fix deste teste, `valor`
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vem 0.00 em vez de 2.00 -- FCP 2% sobre base 100."""
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rules = [
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*_PADRAO,
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_rule(tax_domain="fcp", fcp_percent=Decimal("2")),
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]
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op = _op(item=FiscalItem(
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tax_profile_id=_PROFILE, ncm="87089990", cest=None, origem="0",
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quantity=Decimal("1"), unit_price=Decimal("100.00"),
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))
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result = resolve_fiscal(rules, op)
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fcp = next(t for t in result.tributos if t.tax_domain == "fcp")
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assert fcp.valor == Decimal("2.00")
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assert fcp.fcp_percent == Decimal("2")
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