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Mat #27

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0b0cfd8
update rent income
Sievpao10 Aug 29, 2024
18721a0
update mat rate
Sievpao10 Aug 30, 2024
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50 changes: 50 additions & 0 deletions taxcalc/current_law_policy_cit_cambodia.json
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -300,6 +300,56 @@
"out_of_range_maxmsg": "",
"out_of_range_action": "stop"
},
"_ded_div_rate": {
"long_name": "Rate at which interest expenses are allowed as percentage of dividend income ",
"description": "Rate to calculate dividend",
"itr_ref": "Tax Law",
"notes": "",
"row_var": "Year",
"row_label": [
"2022"
],
"start_year": 2022,
"cpi_inflatable": false,
"cpi_inflated": false,
"col_var": "Value",
"col_label": ["Value"],
"boolean_value": false,
"integer_value": false,
"value": [0.5],
"range": {
"min": 0.0,
"max": 1.0
},
"out_of_range_minmsg": "",
"out_of_range_maxmsg": "",
"out_of_range_action": "stop"
},
"_mat_rate": {
"long_name": "Rate at which interest expenses are allowed as percentage of dividend income ",
"description": "Rate to calculate dividend",
"itr_ref": "Tax Law",
"notes": "",
"row_var": "Year",
"row_label": [
"2022"
],
"start_year": 2022,
"cpi_inflatable": false,
"cpi_inflated": false,
"col_var": "Value",
"col_label": ["Value"],
"boolean_value": false,
"integer_value": false,
"value": [0.0],
"range": {
"min": 0.0,
"max": 1.0
},
"out_of_range_minmsg": "",
"out_of_range_maxmsg": "",
"out_of_range_action": "stop"
},
"_loss_cf_limit": {
"long_name": "Loss carryforward limit (years)",
"description": "Number of years for loss carryforward",
Expand Down
28 changes: 15 additions & 13 deletions taxcalc/functions_cit_cambodia.py
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Original file line number Diff line number Diff line change
Expand Up @@ -205,11 +205,11 @@ def Total_deductions(total_depr, dec_provision, loss_disposal, other_ded_exp, to


@iterate_jit(nopython=True)
def Total_non_tax_inc(dividends, capgain_disp_assets, other_inc, total_non_tax_inc):
def Total_non_tax_inc(capgain_disp_assets, other_inc, total_non_tax_inc):
"""
Compute total taxable profits afer adding back non-allowable deductions.
"""
total_non_tax_inc = dividends + capgain_disp_assets + other_inc
total_non_tax_inc = capgain_disp_assets + other_inc
return total_non_tax_inc


Expand All @@ -220,11 +220,11 @@ def Total_non_tax_inc(dividends, capgain_disp_assets, other_inc, total_non_tax_i
'''

@iterate_jit(nopython=True)
def Adj_profit(net_accounting_profit, total_additions, total_deductions, total_non_tax_inc, rent_inc, adjusted_profit ):
def Adj_profit(net_accounting_profit, total_additions, total_deductions, total_non_tax_inc, dividends, rent_inc, ded_div_rate, adjusted_profit ):
"""
Compute total taxable profits afer adding back non-allowable deductions.
"""
adjusted_profit = net_accounting_profit + total_additions + rent_inc - total_deductions - total_non_tax_inc
"""
adjusted_profit = net_accounting_profit + total_additions + rent_inc + dividends * (1-ded_div_rate) - total_deductions - total_non_tax_inc
return adjusted_profit


Expand Down Expand Up @@ -439,7 +439,7 @@ def Excess_tax(net_tax_base_behavior, accum_inc, accum_exp, prop_accum1, prop_ac
@iterate_jit(nopython=True)
def cit_liability(net_tax_base_behavior, excess_tax, sector, size, Legal_form, QIP_flag, mintax_flag, Turnover,
cit_rate_std, cit_rate_mining, switch_prog, cit_rate_insurance, cit_rate_qip, cit_rate1,
cit_rate2, cit_rate3, cit_rate4, cit_rate5, tbrk1, tbrk2, tbrk3, tbrk4, mintax_rate, citax):
cit_rate2, cit_rate3, cit_rate4, cit_rate5, tbrk1, tbrk2, tbrk3, tbrk4, mintax_rate, mat_rate, citax):
"""
Compute tax liability given the corporate rate
"""
Expand All @@ -462,21 +462,23 @@ def cit_liability(net_tax_base_behavior, excess_tax, sector, size, Legal_form, Q
citax = cit_rate_qip * max(net_tax_base_behavior, 0)
else:
citax = cit_rate_std * max(net_tax_base_behavior, 0)


mat = mat_rate * Turnover
citax = max(mat, citax)
return citax






# mintax = max(Turnover, 0) * mintax_rate
#mintax = max(Turnover, 0) * mintax_rate

# if mintax_flag == 1:
# #citax = max(citax, mintax)
#if mintax_flag == 1:
# citax = max(citax, mintax)
# citax = citax
# else:
# citax = max(citax, MAT)
# #citax = citax
#else:
# citax = max(citax, MAT)
# citax = citax


62 changes: 31 additions & 31 deletions taxcalc/growfactors_cit_cambodia.csv
View file
Open in desktop
Original file line number Diff line number Diff line change
@@ -1,31 +1,31 @@
Year,Sector_short,Sector_name,CPI,SALARY,Oper_rev,Sub_rev,Other_rev,Add_assets,Dispose_assets,Add_assets_spl,profit_before_tax,Donations_grants,non_ded_exp,unrecorded_inc,dec_provision,loss_disposal,other_ded_exp,dividends,capgain_disp_assets,other_inc,charity_cont,int_exp,int_inc,accum_inc,accum_exp
2022,1,Agriculture,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,2,Service,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,3,Manufacturing,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,4,Mining,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,5,Insurance,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2023,1,Agriculture,1,1,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009
2023,2,Service,1,1,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06
2023,3,Manufacturing,1,1,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07
2023,4,Mining,1,1,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08
2023,5,Insurance,1,1,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09
2024,1,Agriculture,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2024,2,Service,1,1,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06
2024,3,Manufacturing,1,1,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07
2024,4,Mining,1,1,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08
2024,5,Insurance,1,1,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09
2025,1,Agriculture,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2025,2,Service,1,1,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06
2025,3,Manufacturing,1,1,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07
2025,4,Mining,1,1,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08
2025,5,Insurance,1,1,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09
2026,1,Agriculture,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2026,2,Service,1,1,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06
2026,3,Manufacturing,1,1,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07
2026,4,Mining,1,1,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08
2026,5,Insurance,1,1,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09
2027,1,Agriculture,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2027,2,Service,1,1,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06,1.06
2027,3,Manufacturing,1,1,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07,1.07
2027,4,Mining,1,1,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08,1.08
2027,5,Insurance,1,1,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09,1.09
Year,Sector_short,Sector_name,CPI,SALARY,Oper_rev,Sub_rev,Other_rev,Add_assets,Dispose_assets,Add_assets_spl,profit_before_tax,Donations_grants,non_ded_exp,unrecorded_inc,dec_provision,loss_disposal,other_ded_exp,dividends,capgain_disp_assets,other_inc,charity_cont,int_exp,int_inc,accum_inc,accum_exp,rent_inc
2022,1,Agriculture,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,2,Service,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,3,Manufacturing,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,4,Mining,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2022,5,Insurance,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1
2023,1,Agriculture,1,1,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009,1.009
2023,2,Service,1,1,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072,1.072
2023,3,Manufacturing,1,1,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043,1.043
2023,4,Mining,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2023,5,Insurance,1,1,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96,0.96
2024,1,Agriculture,1,1,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007,1.007
2024,2,Service,1,1,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058
2024,3,Manufacturing,1,1,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079,1.079
2024,4,Mining,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2024,5,Insurance,1,1,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001,1.001
2025,1,Agriculture,1,1,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011,1.011
2025,2,Service,1,1,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056,1.056
2025,3,Manufacturing,1,1,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086,1.086
2025,4,Mining,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2025,5,Insurance,1,1,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015,1.015
2026,1,Agriculture,1,1,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012,1.012
2026,2,Service,1,1,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059,1.059
2026,3,Manufacturing,1,1,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091,1.091
2026,4,Mining,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2026,5,Insurance,1,1,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028,1.028
2027,1,Agriculture,1,1,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013,1.013
2027,2,Service,1,1,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058,1.058
2027,3,Manufacturing,1,1,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095,1.095
2027,4,Mining,1,1,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05,1.05
2027,5,Insurance,1,1,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042,1.042