584 lines
16 KiB
PHP
584 lines
16 KiB
PHP
<?php
|
|
/**
|
|
* Performs tax calculations and loads tax rates.
|
|
*
|
|
* @class WC_Tax
|
|
* @version 2.0.0
|
|
* @package WooCommerce/Classes
|
|
* @category Class
|
|
* @author WooThemes
|
|
*/
|
|
class WC_Tax {
|
|
|
|
/** @var array */
|
|
public $matched_rates;
|
|
|
|
|
|
var $log = array();
|
|
|
|
/**
|
|
* __construct function.
|
|
*
|
|
* @access public
|
|
*/
|
|
public function __construct() {
|
|
$this->precision = WC_ROUNDING_PRECISION;
|
|
$this->dp = (int) get_option( 'woocommerce_price_num_decimals' );
|
|
$this->round_at_subtotal = get_option('woocommerce_tax_round_at_subtotal') == 'yes';
|
|
}
|
|
|
|
/**
|
|
* Calculate tax for a line
|
|
* @param float $price Price to calc tax on
|
|
* @param array $rates Rates to apply
|
|
* @param boolean $price_includes_tax Whether the passed price has taxes included
|
|
* @param boolean $suppress_rounding Whether to suppress any rounding from taking place
|
|
* @return array Array of rates + prices after tax
|
|
*/
|
|
public function calc_tax( $price, $rates, $price_includes_tax = false, $suppress_rounding = false ) {
|
|
// Work in pence to X precision
|
|
$price = $this->precision( $price );
|
|
|
|
if ( $price_includes_tax )
|
|
$taxes = $this->calc_inclusive_tax( $price, $rates );
|
|
else
|
|
$taxes = $this->calc_exclusive_tax( $price, $rates );
|
|
|
|
// Round to precision
|
|
if ( ! $this->round_at_subtotal && ! $suppress_rounding ) {
|
|
$taxes = array_map( 'round', $taxes ); // Round to precision
|
|
}
|
|
|
|
// Remove precision
|
|
$price = $this->remove_precision( $price );
|
|
$taxes = array_map( array( $this, 'remove_precision' ), $taxes );
|
|
|
|
return apply_filters( 'woocommerce_calc_tax', $taxes, $price, $rates, $price_includes_tax, $suppress_rounding );
|
|
}
|
|
|
|
/**
|
|
* Calculate the shipping tax using a passed array of rates.
|
|
*
|
|
* @param float Price
|
|
* @param array Taxation Rate
|
|
* @return array
|
|
*/
|
|
public function calc_shipping_tax( $price, $rates ) {
|
|
return $this->calc_exclusive_tax( $price, $rates );
|
|
}
|
|
|
|
/**
|
|
* Multiply cost by pow precision
|
|
* @param float $price
|
|
* @return float
|
|
*/
|
|
private function precision( $price ) {
|
|
return $price * ( pow( 10, $this->precision ) );
|
|
}
|
|
|
|
/**
|
|
* Divide cost by pow precision
|
|
* @param float $price
|
|
* @return float
|
|
*/
|
|
private function remove_precision( $price ) {
|
|
return $price / ( pow( 10, $this->precision ) );
|
|
}
|
|
|
|
/**
|
|
* Round to precision.
|
|
*
|
|
* Filter example: to return rounding to .5 cents you'd use:
|
|
*
|
|
* public function euro_5cent_rounding( $in ) {
|
|
* return round( $in / 5, 2 ) * 5;
|
|
* }
|
|
* add_filter( 'woocommerce_tax_round', 'euro_5cent_rounding' );
|
|
*/
|
|
public function round( $in ) {
|
|
return apply_filters( 'woocommerce_tax_round', round( $in, $this->precision ), $in );
|
|
}
|
|
|
|
/**
|
|
* Calc tax from inclusive price
|
|
*
|
|
* @param float $price
|
|
* @param array $rates
|
|
* @return array
|
|
*/
|
|
private function calc_inclusive_tax( $price, $rates ) {
|
|
$taxes = array();
|
|
|
|
$regular_tax_rates = $compound_tax_rates = 0;
|
|
|
|
foreach ( $rates as $key => $rate )
|
|
if ( $rate['compound'] == 'yes' )
|
|
$compound_tax_rates = $compound_tax_rates + $rate['rate'];
|
|
else
|
|
$regular_tax_rates = $regular_tax_rates + $rate['rate'];
|
|
|
|
$regular_tax_rate = 1 + ( $regular_tax_rates / 100 );
|
|
$compound_tax_rate = 1 + ( $compound_tax_rates / 100 );
|
|
$non_compound_price = $price / $compound_tax_rate;
|
|
|
|
foreach ( $rates as $key => $rate ) {
|
|
if ( ! isset( $taxes[ $key ] ) )
|
|
$taxes[ $key ] = 0;
|
|
|
|
$the_rate = $rate['rate'] / 100;
|
|
|
|
if ( $rate['compound'] == 'yes' ) {
|
|
$the_price = $price;
|
|
$the_rate = $the_rate / $compound_tax_rate;
|
|
} else {
|
|
$the_price = $non_compound_price;
|
|
$the_rate = $the_rate / $regular_tax_rate;
|
|
}
|
|
|
|
$net_price = $price - ( $the_rate * $the_price );
|
|
$tax_amount = $price - $net_price;
|
|
$taxes[ $key ] += apply_filters( 'woocommerce_price_inc_tax_amount', $tax_amount, $key, $rate, $price );
|
|
}
|
|
|
|
return $taxes;
|
|
}
|
|
|
|
/**
|
|
* Calc tax from exclusive price
|
|
*
|
|
* @param float $price
|
|
* @param array $rates
|
|
* @return array
|
|
*/
|
|
private function calc_exclusive_tax( $price, $rates ) {
|
|
$taxes = array();
|
|
|
|
// Multiple taxes
|
|
foreach ( $rates as $key => $rate ) {
|
|
|
|
if ( $rate['compound'] == 'yes' )
|
|
continue;
|
|
|
|
$tax_amount = $price * ( $rate['rate'] / 100 );
|
|
|
|
// ADVANCED: Allow third parties to modify this rate
|
|
$tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price );
|
|
|
|
// Add rate
|
|
if ( ! isset( $taxes[ $key ] ) )
|
|
$taxes[ $key ] = $tax_amount;
|
|
else
|
|
$taxes[ $key ] += $tax_amount;
|
|
}
|
|
|
|
$pre_compound_total = array_sum( $taxes );
|
|
|
|
// Compound taxes
|
|
if ( $rates ) {
|
|
foreach ( $rates as $key => $rate ) {
|
|
|
|
if ( $rate['compound'] == 'no' )
|
|
continue;
|
|
|
|
$the_price_inc_tax = $price + ( $pre_compound_total );
|
|
|
|
$tax_amount = $the_price_inc_tax * ( $rate['rate'] / 100 );
|
|
|
|
// ADVANCED: Allow third parties to modify this rate
|
|
$tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price, $the_price_inc_tax, $pre_compound_total );
|
|
|
|
// Add rate
|
|
if ( ! isset( $taxes[ $key ] ) )
|
|
$taxes[ $key ] = $tax_amount;
|
|
else
|
|
$taxes[ $key ] += $tax_amount;
|
|
}
|
|
}
|
|
|
|
return $taxes;
|
|
}
|
|
|
|
/**
|
|
* Searches for all matching country/state/postcode tax rates.
|
|
*
|
|
* @access public
|
|
* @param array $args
|
|
* @return array
|
|
*/
|
|
public function find_rates( $args = array() ) {
|
|
global $wpdb;
|
|
|
|
$defaults = array(
|
|
'country' => '',
|
|
'state' => '',
|
|
'city' => '',
|
|
'postcode' => '',
|
|
'tax_class' => ''
|
|
);
|
|
|
|
$args = wp_parse_args( $args, $defaults );
|
|
|
|
extract( $args, EXTR_SKIP );
|
|
|
|
if ( ! $country )
|
|
return array();
|
|
|
|
// Handle postcodes
|
|
$valid_postcodes = array( '*', strtoupper( wc_clean( $postcode ) ) );
|
|
|
|
// Work out possible valid wildcard postcodes
|
|
$postcode_length = strlen( $postcode );
|
|
$wildcard_postcode = strtoupper( wc_clean( $postcode ) );
|
|
|
|
for ( $i = 0; $i < $postcode_length; $i ++ ) {
|
|
|
|
$wildcard_postcode = substr( $wildcard_postcode, 0, -1 );
|
|
|
|
$valid_postcodes[] = $wildcard_postcode . '*';
|
|
}
|
|
|
|
// Build transient key and try to retrieve them from cache
|
|
$rates_transient_key = 'wc_tax_rates_' . md5( sprintf( '%s+%s+%s+%s+%s', $country, $state, $city, implode( ',', $valid_postcodes), $tax_class ) );
|
|
$matched_tax_rates = get_transient( $rates_transient_key );
|
|
|
|
if ( false === $matched_tax_rates ) {
|
|
|
|
// Run the query
|
|
$found_rates = $wpdb->get_results( $wpdb->prepare( "
|
|
SELECT * FROM (
|
|
SELECT tax_rates.* FROM
|
|
{$wpdb->prefix}woocommerce_tax_rates as tax_rates
|
|
LEFT OUTER JOIN
|
|
{$wpdb->prefix}woocommerce_tax_rate_locations as locations ON tax_rates.tax_rate_id = locations.tax_rate_id
|
|
LEFT OUTER JOIN
|
|
{$wpdb->prefix}woocommerce_tax_rate_locations as locations2 ON tax_rates.tax_rate_id = locations2.tax_rate_id
|
|
WHERE
|
|
tax_rate_country IN ( %s, '' )
|
|
AND tax_rate_state IN ( %s, '' )
|
|
AND tax_rate_class = %s
|
|
AND
|
|
(
|
|
(
|
|
locations.location_type IS NULL
|
|
)
|
|
OR
|
|
(
|
|
locations.location_type = 'postcode'
|
|
AND locations.location_code IN ('" . implode( "','", $valid_postcodes ) . "')
|
|
AND locations2.location_type = 'city'
|
|
AND locations2.location_code = %s
|
|
)
|
|
OR
|
|
(
|
|
locations.location_type = 'postcode'
|
|
AND locations.location_code IN ('" . implode( "','", $valid_postcodes ) . "')
|
|
AND 0 = (
|
|
SELECT COUNT(*) FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sublocations
|
|
WHERE sublocations.location_type = 'city'
|
|
AND sublocations.tax_rate_id = tax_rates.tax_rate_id
|
|
)
|
|
)
|
|
OR
|
|
(
|
|
locations.location_type = 'city'
|
|
AND locations.location_code = %s
|
|
AND 0 = (
|
|
SELECT COUNT(*) FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sublocations
|
|
WHERE sublocations.location_type = 'postcode'
|
|
AND sublocations.tax_rate_id = tax_rates.tax_rate_id
|
|
)
|
|
)
|
|
)
|
|
GROUP BY
|
|
tax_rate_id
|
|
ORDER BY
|
|
tax_rate_priority, tax_rate_order
|
|
) as ordered_taxes
|
|
GROUP BY
|
|
tax_rate_priority
|
|
",
|
|
strtoupper( $country ),
|
|
strtoupper( $state ),
|
|
sanitize_title( $tax_class ),
|
|
strtoupper( $city ),
|
|
strtoupper( $city )
|
|
) );
|
|
|
|
// Put results into array
|
|
$matched_tax_rates = array();
|
|
|
|
foreach ( $found_rates as $found_rate )
|
|
$matched_tax_rates[ $found_rate->tax_rate_id ] = array(
|
|
'rate' => $found_rate->tax_rate,
|
|
'label' => $found_rate->tax_rate_name,
|
|
'shipping' => $found_rate->tax_rate_shipping ? 'yes' : 'no',
|
|
'compound' => $found_rate->tax_rate_compound ? 'yes' : 'no'
|
|
);
|
|
|
|
$matched_tax_rates = apply_filters( 'woocommerce_matched_tax_rates', $matched_tax_rates, $country, $state, $postcode, $city, $tax_class );
|
|
|
|
set_transient( $rates_transient_key, $matched_tax_rates, DAY_IN_SECONDS );
|
|
}
|
|
|
|
return $matched_tax_rates;
|
|
}
|
|
|
|
/**
|
|
* Get's an array of matching rates for a tax class.
|
|
* @param string $tax_class
|
|
* @return array
|
|
*/
|
|
public function get_rates( $tax_class = '' ) {
|
|
|
|
$tax_class = sanitize_title( $tax_class );
|
|
|
|
/* Checkout uses customer location for the tax rates. Also, if shipping has been calculated, use the customers address. */
|
|
if ( ( defined('WOOCOMMERCE_CHECKOUT') && WOOCOMMERCE_CHECKOUT ) || ( ! empty( WC()->customer ) && WC()->customer->has_calculated_shipping() ) ) {
|
|
|
|
list( $country, $state, $postcode, $city ) = WC()->customer->get_taxable_address();
|
|
|
|
$matched_tax_rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'postcode' => $postcode,
|
|
'city' => $city,
|
|
'tax_class' => $tax_class
|
|
) );
|
|
|
|
} else {
|
|
|
|
// Prices which include tax should always use the base rate if we don't know where the user is located
|
|
// Prices excluding tax however should just not add any taxes, as they will be added during checkout.
|
|
// The woocommerce_default_customer_address option (when set to base) is also used here.
|
|
$matched_tax_rates = get_option( 'woocommerce_prices_include_tax' ) == 'yes' || get_option( 'woocommerce_default_customer_address' ) == 'base'
|
|
? $this->get_shop_base_rate( $tax_class )
|
|
: array();
|
|
|
|
}
|
|
|
|
return apply_filters('woocommerce_matched_rates', $matched_tax_rates, $tax_class);
|
|
}
|
|
|
|
/**
|
|
* Get's an array of matching rates for the shop's base country.
|
|
*
|
|
* @param string Tax Class
|
|
* @return array
|
|
*/
|
|
public function get_shop_base_rate( $tax_class = '' ) {
|
|
return $this->find_rates( array(
|
|
'country' => WC()->countries->get_base_country(),
|
|
'state' => WC()->countries->get_base_state(),
|
|
'postcode' => WC()->countries->get_base_postcode(),
|
|
'city' => WC()->countries->get_base_city(),
|
|
'tax_class' => $tax_class
|
|
) );
|
|
}
|
|
|
|
/**
|
|
* Gets an array of matching shipping tax rates for a given class.
|
|
*
|
|
* @param string Tax Class
|
|
* @return mixed
|
|
*/
|
|
public function get_shipping_tax_rates( $tax_class = null ) {
|
|
|
|
// See if we have an explicitly set shipping tax class
|
|
if ( $shipping_tax_class = get_option( 'woocommerce_shipping_tax_class' ) ) {
|
|
$tax_class = $shipping_tax_class == 'standard' ? '' : $shipping_tax_class;
|
|
}
|
|
|
|
if ( ( defined('WOOCOMMERCE_CHECKOUT') && WOOCOMMERCE_CHECKOUT ) || ( ! empty( WC()->customer ) && WC()->customer->has_calculated_shipping() ) ) {
|
|
|
|
list( $country, $state, $postcode, $city ) = WC()->customer->get_taxable_address();
|
|
|
|
} else {
|
|
|
|
// Prices which include tax should always use the base rate if we don't know where the user is located
|
|
// Prices excluding tax however should just not add any taxes, as they will be added during checkout
|
|
if ( get_option( 'woocommerce_prices_include_tax' ) == 'yes' || get_option( 'woocommerce_default_customer_address' ) == 'base' ) {
|
|
$country = WC()->countries->get_base_country();
|
|
$state = WC()->countries->get_base_state();
|
|
$postcode = '';
|
|
$city = '';
|
|
} else {
|
|
return array();
|
|
}
|
|
|
|
}
|
|
|
|
// If we are here then shipping is taxable - work it out
|
|
if ( ! is_null( $tax_class ) ) {
|
|
|
|
$matched_tax_rates = array();
|
|
|
|
// This will be per item shipping
|
|
$rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'postcode' => $postcode,
|
|
'city' => $city,
|
|
'tax_class' => $tax_class
|
|
) );
|
|
|
|
if ( $rates )
|
|
foreach ( $rates as $key => $rate )
|
|
if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
|
|
$matched_tax_rates[ $key ] = $rate;
|
|
|
|
if ( sizeof( $matched_tax_rates ) == 0 ) {
|
|
// Get standard rate
|
|
$rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'city' => $city,
|
|
'postcode' => $postcode,
|
|
) );
|
|
|
|
if ( $rates )
|
|
foreach ( $rates as $key => $rate )
|
|
if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
|
|
$matched_tax_rates[ $key ] = $rate;
|
|
}
|
|
|
|
return $matched_tax_rates;
|
|
|
|
} else {
|
|
|
|
// This will be per order shipping - loop through the order and find the highest tax class rate
|
|
$found_tax_classes = array();
|
|
$matched_tax_rates = array();
|
|
$rates = false;
|
|
|
|
// Loop cart and find the highest tax band
|
|
if ( sizeof( WC()->cart->get_cart() ) > 0 )
|
|
foreach ( WC()->cart->get_cart() as $item )
|
|
$found_tax_classes[] = $item['data']->get_tax_class();
|
|
|
|
$found_tax_classes = array_unique( $found_tax_classes );
|
|
|
|
// If multiple classes are found, use highest
|
|
if ( sizeof( $found_tax_classes ) > 1 ) {
|
|
|
|
if ( in_array( '', $found_tax_classes ) ) {
|
|
$rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'city' => $city,
|
|
'postcode' => $postcode,
|
|
) );
|
|
} else {
|
|
$tax_classes = array_filter( array_map( 'trim', explode( "\n", get_option( 'woocommerce_tax_classes' ) ) ) );
|
|
|
|
foreach ( $tax_classes as $tax_class ) {
|
|
if ( in_array( $tax_class, $found_tax_classes ) ) {
|
|
$rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'postcode' => $postcode,
|
|
'city' => $city,
|
|
'tax_class' => $tax_class
|
|
) );
|
|
break;
|
|
}
|
|
}
|
|
}
|
|
|
|
// If a single tax class is found, use it
|
|
} elseif ( sizeof( $found_tax_classes ) == 1 ) {
|
|
|
|
$rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'postcode' => $postcode,
|
|
'city' => $city,
|
|
'tax_class' => $found_tax_classes[0]
|
|
) );
|
|
|
|
}
|
|
|
|
// If no class rate are found, use standard rates
|
|
if ( ! $rates )
|
|
$rates = $this->find_rates( array(
|
|
'country' => $country,
|
|
'state' => $state,
|
|
'postcode' => $postcode,
|
|
'city' => $city,
|
|
) );
|
|
|
|
if ( $rates )
|
|
foreach ( $rates as $key => $rate )
|
|
if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
|
|
$matched_tax_rates[ $key ] = $rate;
|
|
|
|
return $matched_tax_rates;
|
|
}
|
|
|
|
return array(); // return false
|
|
}
|
|
|
|
/**
|
|
* Return true/false depending on if a rate is a compound rate.
|
|
*
|
|
* @param int key
|
|
* @return bool
|
|
*/
|
|
public function is_compound( $key ) {
|
|
global $wpdb;
|
|
return $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_compound FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) ) ? true : false;
|
|
}
|
|
|
|
/**
|
|
* Return a given rates label.
|
|
*
|
|
* @param int key
|
|
* @return string
|
|
*/
|
|
public function get_rate_label( $key ) {
|
|
global $wpdb;
|
|
|
|
$rate_name = $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_name FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
|
|
|
|
if ( ! $rate_name )
|
|
$rate_name = WC()->countries->tax_or_vat();
|
|
|
|
return apply_filters( 'woocommerce_rate_label', $rate_name, $key, $this );
|
|
}
|
|
|
|
/**
|
|
* Get a rates code. Code is made up of COUNTRY-STATE-NAME-Priority. E.g GB-VAT-1, US-AL-TAX-1
|
|
*
|
|
* @access public
|
|
* @param mixed $key
|
|
* @return string
|
|
*/
|
|
public function get_rate_code( $key ) {
|
|
global $wpdb;
|
|
|
|
$rate = $wpdb->get_row( $wpdb->prepare( "SELECT * FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
|
|
|
|
if ( ! $rate ) {
|
|
return '';
|
|
}
|
|
|
|
$code = array();
|
|
|
|
$code[] = $rate->tax_rate_country;
|
|
$code[] = $rate->tax_rate_state;
|
|
$code[] = $rate->tax_rate_name ? $rate->tax_rate_name : 'TAX';
|
|
$code[] = absint( $rate->tax_rate_priority );
|
|
|
|
return apply_filters( 'woocommerce_rate_code', strtoupper( implode( '-', array_filter( $code ) ) ), $key, $this );
|
|
}
|
|
|
|
/**
|
|
* Round tax lines and return the sum.
|
|
*
|
|
* @param array
|
|
* @return float
|
|
*/
|
|
public function get_tax_total( $taxes ) {
|
|
return array_sum( array_map( array( $this, 'round' ), $taxes ) );
|
|
}
|
|
}
|