[IMP] account, l10n_*: v13 taxes

- Add repartition lines on taxes

- Link account tags directly to account.move.line; remove the tag_ids field from account.tag

- Add a new report engine dedicated to tax reports, directly generating account tags. It is called as an alternate mode of generic tax report, with a dedicated "Use tax grids" toggle.

>> The biggest change lies in the way the new tax report computes its values.
Everything is now aggregated directly using the tags set on the account move lines. Thanks to that,
modifying the configuration of a tax today will not impact the report for the previous periods anymore.
This is a big improvement, as it means the report will keep on reflecting the values that were submitted
to the state before, whatever the configuration change.

- Add an audit char field to account.move.line telling with tax grids are impacted by the line, with the corresponding amount

- Modify the behavior of cash basis taxes: the cash basis account is now used as the transition account, while the regular account given in tax declaration is used to store the final entry (it was the opposite before)

- Modify every l10n_* module in order to keep them consistent with these changes

closes odoo/odoo#32833

Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>

1 files changed, 143 insertions, 0 deletions

diff --git a/addons/l10n_do/data/account_tax_report_data.xml b/addons/l10n_do/data/account_tax_report_data.xml
new file mode 100644
index 00000000000..c19f354a183
--- /dev/null
+++ b/addons/l10n_do/data/account_tax_report_data.xml
@@ -0,0 +1,143 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+    <record id="account_tax_report_total_operaciones" model="account.tax.report.line">
+        <field name="name">II-1 Total de Operaciones</field>
+        <field name="sequence" eval="1"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_2A_ingrs_exprt" model="account.tax.report.line">
+        <field name="name">II.A INGRESOS POR EXPORTACIONES DE BIENES O SERVICIOS EXENTOS</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_total_operaciones"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_2A2_ingrs_exprt" model="account.tax.report.line">
+        <field name="name">II.A.2 INGRESOS POR EXPORTACIONES DE BIENES O SERVICIOS EXENTOS</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_2A_ingrs_exprt"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_2A3_ingrs_local_vnts" model="account.tax.report.line">
+        <field name="name">II.A.3 INGRESOS POR VENTAS LOCALES DE BIENES O SERVICIOS EXENTOS</field>
+        <field name="tag_name">II.A.3</field>
+        <field name="code">DOTAX010102</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_2A_ingrs_exprt"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_2b_grvd" model="account.tax.report.line">
+        <field name="name">II.B GRAVADAS</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_total_operaciones"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_2b6_grvd" model="account.tax.report.line">
+        <field name="name">II.B.6 OPERACIONES GRAVADAS AL 18%</field>
+        <field name="tag_name">II.B.6</field>
+        <field name="code">DOTAX010201</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_2b_grvd"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_2b7_grvd" model="account.tax.report.line">
+        <field name="name">II.B.7 OPERACIONES GRAVADAS AL 11%</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_2b_grvd"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_3_liquidacion" model="account.tax.report.line">
+        <field name="name">III LIQUIDACION</field>
+        <field name="sequence" eval="2"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_financial_report_line_02_01_do account_tax_report_total_itbs" model="account.tax.report.line">
+        <field name="name">III.10 TOTAL ITBIS COBRADO (Sumar casillas 8+9)</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_3_liquidacion"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_itbs_18_casilla" model="account.tax.report.line">
+        <field name="name">III.8 ITBIS COBRADO (18% de la casilla 6)</field>
+        <field name="tag_name">III.8</field>
+        <field name="code">DOTAX020101</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_financial_report_line_02_01_do account_tax_report_total_itbs"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_tbs_11_casilla" model="account.tax.report.line">
+        <field name="name">III.9 TBIS COBRADO (11% de la casilla 7)</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_financial_report_line_02_01_do account_tax_report_total_itbs"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_total_itbs_pgdo" model="account.tax.report.line">
+        <field name="name">III.14 TOTAL ITBIS PAGADO (Sumar casillas 11+12+13)</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_3_liquidacion"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_itbs_pgdo_locales" model="account.tax.report.line">
+        <field name="name">III.11 ITBIS PAGADO EN COMPRAS LOCALES</field>
+        <field name="tag_name">III.11</field>
+        <field name="code">DOTAX020201</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_total_itbs_pgdo"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_itbs_pgdo_dedubl" model="account.tax.report.line">
+        <field name="name">III.12 ITBIS PAGADO POR SERVICIOS DEDUCIBLES</field>
+        <field name="tag_name">III.12</field>
+        <field name="code">DOTAX020202</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_total_itbs_pgdo"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_itbs_pgdo_imptcn" model="account.tax.report.line">
+        <field name="name">III.13 ITBIS PAGADO EN IMPORTACIONES</field>
+        <field name="tag_name">III.13</field>
+        <field name="code">DOTAX020203</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_total_itbs_pgdo"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_itbs_rntnd" model="account.tax.report.line">
+        <field name="name">A,1 ITBIS RETENIDO</field>
+        <field name="sequence" eval="3"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_retcn_prsn" model="account.tax.report.line">
+        <field name="name">A.25 Servicios Sujetos a Retención Personas = Físicas y Entidad</field>
+        <field name="tag_name">A.25</field>
+        <field name="code">DOTAX0301</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_itbs_rntnd"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+    <record id="account_tax_report_itbs_retcn_prsn" model="account.tax.report.line">
+        <field name="name">A.30 Itbis Por Servicios Sujetos A Retencion Personas Físicas</field>
+        <field name="tag_name">A.30</field>
+        <field name="code">DOTAX0302</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_itbs_rntnd"/>
+        <field name="country_id" ref="base.do"/>
+    </record>
+
+</odoo>
\ No newline at end of file