[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, 140 insertions, 0 deletions

diff --git a/addons/l10n_jp/data/account_tax_report_data.xml b/addons/l10n_jp/data/account_tax_report_data.xml
new file mode 100644
index 00000000000..02ec7767d09
--- /dev/null
+++ b/addons/l10n_jp/data/account_tax_report_data.xml
@@ -0,0 +1,140 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+    <record id="tax_report_to_pay" model="account.tax.report.line">
+        <field name="name">支払対象税額</field>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_tx" model="account.tax.report.line">
+        <field name="name">仮受税額</field>
+        <field name="parent_id" ref="tax_report_to_pay"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_tx_output_8" model="account.tax.report.line">
+        <field name="name">仮受消費税(8%)</field>
+        <field name="tag_name">仮受消費税(8%)</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_tx"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_tx_duty_free" model="account.tax.report.line">
+        <field name="name">免税</field>
+        <field name="tag_name">免税</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_tx"/>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_tx_tax_free" model="account.tax.report.line">
+        <field name="name">不課税</field>
+        <field name="tag_name">不課税</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_tx"/>
+        <field name="sequence">3</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_pmt" model="account.tax.report.line">
+        <field name="name">仮払税額</field>
+        <field name="parent_id" ref="tax_report_to_pay"/>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_pmt_susp_cons_8" model="account.tax.report.line">
+        <field name="name">仮払消費税(8%)</field>
+        <field name="tag_name">仮払消費税(8%)</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_pmt"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_pmt_import_8" model="account.tax.report.line">
+        <field name="name">輸入</field>
+        <field name="tag_name">輸入</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_pmt"/>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_to_pay_temp_pmt_tax_free" model="account.tax.report.line">
+        <field name="name">不課税</field>
+        <field name="tag_name">不課税</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_pmt"/>
+        <field name="sequence">3</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis" model="account.tax.report.line">
+        <field name="name">税計算基準額</field>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_sales" model="account.tax.report.line">
+        <field name="name">販売基準額</field>
+        <field name="parent_id" ref="tax_report_comp_basis"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_sales_taxable_8" model="account.tax.report.line">
+        <field name="name">課税対象売上(8%)</field>
+        <field name="tag_name">課税対象売上(8%)</field>
+        <field name="parent_id" ref="tax_report_comp_basis_sales"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_sales_duty_free" model="account.tax.report.line">
+        <field name="name">免税売上</field>
+        <field name="tag_name">免税売上</field>
+        <field name="parent_id" ref="tax_report_comp_basis_sales"/>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_sales_tax_free" model="account.tax.report.line">
+        <field name="name">不課税売上</field>
+        <field name="tag_name">不課税売上</field>
+        <field name="parent_id" ref="tax_report_comp_basis_sales"/>
+        <field name="sequence">3</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_purchases" model="account.tax.report.line">
+        <field name="name">購買基準額</field>
+        <field name="parent_id" ref="tax_report_comp_basis"/>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_purchases_taxable_8" model="account.tax.report.line">
+        <field name="name">課税対象仕入(8%)</field>
+        <field name="tag_name">課税対象仕入(8%)</field>
+        <field name="parent_id" ref="tax_report_comp_basis_purchases"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_purchases_import" model="account.tax.report.line">
+        <field name="name">輸入仕入</field>
+        <field name="tag_name">輸入仕入</field>
+        <field name="parent_id" ref="tax_report_comp_basis_purchases"/>
+        <field name="sequence">2</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+    <record id="tax_report_comp_basis_purchases_tax_free" model="account.tax.report.line">
+        <field name="name">不課税仕入</field>
+        <field name="tag_name">不課税仕入</field>
+        <field name="parent_id" ref="tax_report_comp_basis_purchases"/>
+        <field name="sequence">3</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
+</odoo>
\ No newline at end of file