Idrissa Banora
52 lines
2.6 KiB
SQL
52 lines
2.6 KiB
SQL
-- IDs de Dedução baseados nos códigos criados pelo Initializer
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DO $$
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DECLARE
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v_irps_id UUID;
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v_inps_id UUID;
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v_selo_id UUID;
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BEGIN
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-- Obter IDs
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SELECT id INTO v_irps_id FROM deduction_type WHERE code = 'IRPS';
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SELECT id INTO v_inps_id FROM deduction_type WHERE code = 'INPS';
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SELECT id INTO v_selo_id FROM deduction_type WHERE code = 'SELO';
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-- 1. Regras Globais (Se não existirem)
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IF v_inps_id IS NOT NULL THEN
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INSERT INTO global_deduction_rule (id, deduction_type_id, percentage, valid_from, active, created_at, updated_at)
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VALUES (gen_random_uuid(), v_inps_id, 0.07, '2024-01-01', true, now(), now())
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ON CONFLICT DO NOTHING;
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END IF;
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IF v_selo_id IS NOT NULL THEN
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INSERT INTO global_deduction_rule (id, deduction_type_id, percentage, valid_from, active, created_at, updated_at)
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VALUES (gen_random_uuid(), v_selo_id, 0.003, '2024-01-01', true, now(), now())
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ON CONFLICT DO NOTHING;
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END IF;
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-- 2. Escalões de IRPS
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IF v_irps_id IS NOT NULL THEN
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-- Limpar escalões antigos para garantir a nova tabela
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DELETE FROM tax_bracket WHERE deduction_type_id = v_irps_id;
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-- Faixa 1: Isento (0 - 50.000)
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INSERT INTO tax_bracket (id, deduction_type_id, lower_limit, upper_limit, rate_percentage, excess_deduction, valid_from, created_at, updated_at)
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VALUES (gen_random_uuid(), v_irps_id, 0, 50000, 0, 0, '2024-01-01', now(), now());
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-- Faixa 2: 10% (50.001 - 150.000)
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INSERT INTO tax_bracket (id, deduction_type_id, lower_limit, upper_limit, rate_percentage, excess_deduction, valid_from, created_at, updated_at)
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VALUES (gen_random_uuid(), v_irps_id, 50001, 150000, 0.10, 5000, '2024-01-01', now(), now());
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-- Faixa 3: 15% (150.001 - 250.000)
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INSERT INTO tax_bracket (id, deduction_type_id, lower_limit, upper_limit, rate_percentage, excess_deduction, valid_from, created_at, updated_at)
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VALUES (gen_random_uuid(), v_irps_id, 150001, 250000, 0.15, 12500, '2024-01-01', now(), now());
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-- Faixa 4: 20% (250.001 - 500.000)
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INSERT INTO tax_bracket (id, deduction_type_id, lower_limit, upper_limit, rate_percentage, excess_deduction, valid_from, created_at, updated_at)
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VALUES (gen_random_uuid(), v_irps_id, 250001, 500000, 0.20, 25000, '2024-01-01', now(), now());
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-- Faixa 5: 25% (Acima de 500.000)
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INSERT INTO tax_bracket (id, deduction_type_id, lower_limit, upper_limit, rate_percentage, excess_deduction, valid_from, created_at, updated_at)
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VALUES (gen_random_uuid(), v_irps_id, 500001, NULL, 0.25, 50000, '2024-01-01', now(), now());
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END IF;
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END $$;
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