印花税会计分录怎么做(退回印花税会计分录怎么做)

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不通过应交税费科目核算

if("1".equals(fiscalPeriodVoucher.getIsRegulationVoucher())){

return "存在数据不通过应交税费科目核算，请查看";

}

List voucherEntities = voucherService.getVoucherByParentId(fiscalPeriodVoucher.getId());

//将分录按照一级行排列

List voucherEntitiesFirstLevel = voucherEntities.stream().filter(v -> "1".equals(v.getLevel())).collect(Collectors.toList());

voucherEntitiesFirstLevel.sort(Comparator.comparing(VoucherEntity::getLineNumber));

//如果存在多个一级行，则报错

if(voucherEntitiesFirstLevel.size() >1){

return "存在多个一级行，请查看";

}

VoucherEntity voucherEntity = voucherEntitiesFirstLevel.get(0);

//将分录按照二级行排列

List voucherEntitiesSecondLevel = voucherEntities.stream().filter(v -> "2".equals(v.getLevel())).collect(Collectors.toList());

voucherEntitiesSecondLevel.sort(Comparator.comparing(VoucherEntity::getLineNumber));

if(voucherEntitiesSecondLevel.size() > 2){

return "存在多个二级行，请查看";

}

BigDecimal creditAmount = BigDecimal.ZERO;

BigDecimal debitAmount = BigDecimal.ZERO;

if(voucherEntitiesSecondLevel.size() == 2){

VoucherEntity voucherEntity1 = voucherEntitiesSecondLevel.get(0);

VoucherEntity voucherEntity2 = voucherEntitiesSecondLevel.get(1);

//借贷记规则，

//一一级行为借，二级行都为贷，则错误

if("借".equals(voucherEntity.getDirection()) && "贷".equals(voucherEntity1.getDirection()) && "贷".equals(voucherEntity2.getDirection())){

return "存在一级行借，二级行贷科目错误，请检查";

}

//一一级行为借，二级行第一个为借，第二个为贷，则错误

//一一级行为贷，二级行第一个为贷，第二个为借，则错误

if(("借".equals(voucherEntity.getDirection()) && "借".equals(voucherEntity1.getDirection()) && "贷".equals(voucherEntity2.getDirection()))

("贷".equals(voucherEntity.getDirection()) && "贷".equals(voucherEntity1.getDirection()) && "借".equals(voucherEntity2.getDirection()))){

return "存在二级行一个为借一个为贷科目错误，请检查";

}

//二级行类型要匹配

if(!voucherEntity1.getDirection().equals(voucherEntity2.getDirection())){

return "存在二级行类型不匹配，请检查";

}

if("借".equals(voucherEntity.getDirection())){

debitAmount = debitAmount.add(voucherEntity.getDebitAmount());

}else{

creditAmount = creditAmount.add(vouc