181 lines
8.9 KiB
SQL
181 lines
8.9 KiB
SQL
CREATE TABLE IF NOT EXISTS finance_tax_code (
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id BIGSERIAL PRIMARY KEY,
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code VARCHAR(160) NOT NULL UNIQUE,
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label VARCHAR(220) NOT NULL,
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tax_rate_percent NUMERIC(6,3) NOT NULL DEFAULT 0 CHECK (tax_rate_percent >= 0 AND tax_rate_percent <= 100),
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is_active BOOLEAN NOT NULL DEFAULT TRUE,
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sort_order INTEGER NOT NULL DEFAULT 1000,
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created_by BIGINT REFERENCES app_user(id),
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updated_by BIGINT REFERENCES app_user(id),
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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CREATE TABLE IF NOT EXISTS finance_expense_line (
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id BIGSERIAL PRIMARY KEY,
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expense_id BIGINT NOT NULL REFERENCES finance_expense(id) ON DELETE CASCADE,
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line_no INTEGER NOT NULL DEFAULT 1,
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description VARCHAR(255) NOT NULL,
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tax_code_id BIGINT REFERENCES finance_tax_code(id) ON DELETE SET NULL,
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tax_code_key VARCHAR(160),
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net_amount NUMERIC(14,2) NOT NULL DEFAULT 0 CHECK (net_amount >= 0),
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tax_rate_percent NUMERIC(6,3) NOT NULL DEFAULT 0 CHECK (tax_rate_percent >= 0 AND tax_rate_percent <= 100),
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tax_amount NUMERIC(14,2) NOT NULL DEFAULT 0 CHECK (tax_amount >= 0),
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gross_amount NUMERIC(14,2) NOT NULL DEFAULT 0 CHECK (gross_amount >= 0),
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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CONSTRAINT finance_expense_line_line_no_unique UNIQUE (expense_id, line_no)
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);
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CREATE INDEX IF NOT EXISTS idx_finance_expense_line_expense ON finance_expense_line(expense_id);
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CREATE INDEX IF NOT EXISTS idx_finance_expense_line_tax_code ON finance_expense_line(tax_code_id);
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DO $$
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BEGIN
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IF NOT EXISTS (SELECT 1 FROM pg_trigger WHERE tgname = 'trg_finance_tax_code_updated_at') THEN
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CREATE TRIGGER trg_finance_tax_code_updated_at BEFORE UPDATE ON finance_tax_code FOR EACH ROW EXECUTE FUNCTION set_updated_at();
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END IF;
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IF NOT EXISTS (SELECT 1 FROM pg_trigger WHERE tgname = 'trg_finance_expense_line_updated_at') THEN
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CREATE TRIGGER trg_finance_expense_line_updated_at BEFORE UPDATE ON finance_expense_line FOR EACH ROW EXECUTE FUNCTION set_updated_at();
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END IF;
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END $$;
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INSERT INTO finance_tax_code(code, label, tax_rate_percent, is_active, sort_order)
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VALUES
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('Kfz_Betriebskosten_19%', 'Kfz Betriebskosten 19%', 19.000, TRUE, 10),
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('Mietwagen_Betanken_19%', 'Mietwagen Betanken 19%', 19.000, TRUE, 11),
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('Mietwagen_Ausland', 'Mietwagen Ausland', 0.000, TRUE, 12),
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('Bahn_ueber_50_km_19%', 'Bahn ueber 50 km 19%', 19.000, TRUE, 13),
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('Bahn_ueber_50_km', 'Bahn ueber 50 km', 0.000, TRUE, 14),
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('Bahn_unter_50_km_7%', 'Bahn unter 50 km 7%', 7.000, TRUE, 15),
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('Bahn_unter_50_km', 'Bahn unter 50 km', 0.000, TRUE, 16),
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('Bewirtungskosten_19%', 'Bewirtungskosten 19%', 19.000, TRUE, 17),
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('Bewirtungskosten_7%', 'Bewirtungskosten 7%', 7.000, TRUE, 18),
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('Bewirtungskosten', 'Bewirtungskosten', 0.000, TRUE, 19),
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('Bewirtungskosten_30_19%', 'Bewirtungskosten 30 19%', 19.000, TRUE, 20),
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('Bewirtungskosten_30_7%', 'Bewirtungskosten 30 7%', 7.000, TRUE, 21),
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('Bewirtungskosten_30', 'Bewirtungskosten 30', 0.000, TRUE, 22),
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('Buerobedarf_19%', 'Buerobedarf 19%', 19.000, TRUE, 23),
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('Buerobedarf', 'Buerobedarf', 0.000, TRUE, 24),
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('Bus_ueber_50_km_19%', 'Bus ueber 50 km 19%', 19.000, TRUE, 25),
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('Bus_ueber_50_km', 'Bus ueber 50 km', 0.000, TRUE, 26),
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('Bus_unter_50_km_7%', 'Bus unter 50 km 7%', 7.000, TRUE, 27),
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('Bus_unter_50_km', 'Bus unter 50 km', 0.000, TRUE, 28),
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('Flug_19%', 'Flug 19%', 19.000, TRUE, 29),
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('Flug', 'Flug', 0.000, TRUE, 30),
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('Fruehstueck_(Hotel_Pension)_19%', 'Fruehstueck (Hotel Pension) 19%', 19.000, TRUE, 31),
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('Fruehstueck_(Hotel_Pension)', 'Fruehstueck (Hotel Pension)', 0.000, TRUE, 32),
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('Mittagessen_(Hotel_Pension)_19%', 'Mittagessen (Hotel Pension) 19%', 19.000, TRUE, 33),
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('Mittagessen_(Hotel_Pension)', 'Mittagessen (Hotel Pension)', 0.000, TRUE, 34),
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('Abendessen_(Hotel_Pension)_19%', 'Abendessen (Hotel Pension) 19%', 19.000, TRUE, 35),
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('Abendessen_(Hotel_Pension)', 'Abendessen (Hotel Pension)', 0.000, TRUE, 36),
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('Handy_19%', 'Handy 19%', 19.000, TRUE, 37),
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('Handy', 'Handy', 0.000, TRUE, 38),
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('Hotel_Pension_7%', 'Hotel Pension 7%', 7.000, TRUE, 39),
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('Hotel_Pension', 'Hotel Pension', 0.000, TRUE, 40),
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('Internet_19%', 'Internet 19%', 19.000, TRUE, 41),
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('Internet', 'Internet', 0.000, TRUE, 42),
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('Lebensmittel_19%%', 'Lebensmittel 19%%', 19.000, TRUE, 43),
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('Lebensmittel_7%', 'Lebensmittel 7%', 7.000, TRUE, 44),
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('Lebensmittel', 'Lebensmittel', 0.000, TRUE, 45),
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('Mietwagen_19%', 'Mietwagen 19%', 19.000, TRUE, 46),
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('Mietwagen', 'Mietwagen', 0.000, TRUE, 47),
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('Mietwohnung_Appartement_19%', 'Mietwohnung Appartement 19%', 19.000, TRUE, 48),
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('Mietwohnung_Appartement', 'Mietwohnung Appartement', 0.000, TRUE, 49),
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('Parkgebuehren_19%', 'Parkgebuehren 19%', 19.000, TRUE, 50),
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('Parkgebuehren', 'Parkgebuehren', 0.000, TRUE, 51),
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('Porto_19%', 'Porto 19%', 19.000, TRUE, 52),
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('Porto', 'Porto', 0.000, TRUE, 53),
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('Reservierung_19%', 'Reservierung 19%', 19.000, TRUE, 54),
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('Reservierung', 'Reservierung', 0.000, TRUE, 55),
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('Sonstiges_(19_%_MwSt.)', 'Sonstiges (19 % MwSt.)', 19.000, TRUE, 56),
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('Sonstiges_(7_%_MwSt.)', 'Sonstiges (7 % MwSt.)', 7.000, TRUE, 57),
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('Sonstiges', 'Sonstiges', 0.000, TRUE, 58),
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('Tankbelege_19%', 'Tankbelege 19%', 19.000, TRUE, 59),
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('Tankbelege', 'Tankbelege', 0.000, TRUE, 60),
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('Taxi_ueber_50_km_19%', 'Taxi ueber 50 km 19%', 19.000, TRUE, 61),
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('Taxi_ueber_50_km', 'Taxi ueber 50 km', 0.000, TRUE, 62),
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('Taxi_unter_50_km_7%', 'Taxi unter 50 km 7%', 7.000, TRUE, 63),
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('Taxi_unter_50_km', 'Taxi unter 50 km', 0.000, TRUE, 64),
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('Telefonkosten_19%', 'Telefonkosten 19%', 19.000, TRUE, 65),
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('Telefonkosten', 'Telefonkosten', 0.000, TRUE, 66),
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('Abendessen_(Hotel/Pension)_19%', 'Abendessen (Hotel/Pension) 19%', 19.000, TRUE, 67)
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ON CONFLICT (code) DO UPDATE
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SET label = EXCLUDED.label,
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tax_rate_percent = EXCLUDED.tax_rate_percent,
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sort_order = EXCLUDED.sort_order,
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updated_at = NOW();
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INSERT INTO finance_expense_line(
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expense_id, line_no, description, tax_code_key,
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net_amount, tax_rate_percent, tax_amount, gross_amount
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)
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SELECT e.id,
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1,
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COALESCE(NULLIF(e.cost_category, ''), e.title, 'Rechnungsposition'),
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e.cost_category,
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e.net_amount,
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e.tax_rate_percent,
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e.tax_amount,
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e.gross_amount
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FROM finance_expense e
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WHERE NOT EXISTS (
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SELECT 1 FROM finance_expense_line l WHERE l.expense_id = e.id
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);
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INSERT INTO app_page(page_key, path, label, nav_group, sort_order, description)
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VALUES ('finance-tax-codes', '/finance-tax-codes', 'MwSt.-Sätze Finanzen', 'admin', 55, 'Kostenarten und MwSt.-Sätze für Rechnungspositionen pflegen')
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ON CONFLICT (page_key) DO UPDATE
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SET path = EXCLUDED.path,
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label = EXCLUDED.label,
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nav_group = EXCLUDED.nav_group,
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sort_order = EXCLUDED.sort_order,
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description = EXCLUDED.description;
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INSERT INTO app_permission(permission_key, label, category, description)
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VALUES
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('finance.tax_codes', 'MwSt.-Sätze verwalten', 'Finanzen', 'Kostenarten und MwSt.-Sätze für Finanz-Rechnungspositionen pflegen')
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ON CONFLICT (permission_key) DO UPDATE
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SET label = EXCLUDED.label,
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category = EXCLUDED.category,
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description = EXCLUDED.description;
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INSERT INTO app_role_page(role_profile_id, page_key, can_view)
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SELECT rp.id, 'finance-tax-codes', TRUE
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FROM app_role_profile rp
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WHERE rp.code IN ('admin','chair')
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ON CONFLICT (role_profile_id, page_key) DO UPDATE SET can_view = TRUE;
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INSERT INTO app_role_permission(role_profile_id, permission_key, granted)
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SELECT rp.id, 'finance.tax_codes', TRUE
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FROM app_role_profile rp
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WHERE rp.code IN ('admin','chair')
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ON CONFLICT (role_profile_id, permission_key) DO UPDATE SET granted = TRUE;
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ALTER TABLE finance_tax_code ENABLE ROW LEVEL SECURITY;
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ALTER TABLE finance_expense_line ENABLE ROW LEVEL SECURITY;
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DROP POLICY IF EXISTS finance_tax_code_select ON finance_tax_code;
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DROP POLICY IF EXISTS finance_tax_code_modify ON finance_tax_code;
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CREATE POLICY finance_tax_code_select ON finance_tax_code FOR SELECT USING (
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app_has_permission('finance.read') OR app_has_permission('finance.tax_codes')
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);
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CREATE POLICY finance_tax_code_modify ON finance_tax_code FOR ALL USING (
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app_has_permission('finance.tax_codes') OR app_has_permission('finance.budget')
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) WITH CHECK (app_has_permission('finance.tax_codes') OR app_has_permission('finance.budget'));
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DROP POLICY IF EXISTS finance_expense_line_select ON finance_expense_line;
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DROP POLICY IF EXISTS finance_expense_line_modify ON finance_expense_line;
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CREATE POLICY finance_expense_line_select ON finance_expense_line FOR SELECT USING (
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app_has_permission('finance.read')
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);
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CREATE POLICY finance_expense_line_modify ON finance_expense_line FOR ALL USING (
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app_has_permission('finance.write')
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) WITH CHECK (app_has_permission('finance.write'));
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GRANT SELECT, INSERT, UPDATE, DELETE ON finance_tax_code, finance_expense_line TO br_app;
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GRANT USAGE, SELECT ON ALL SEQUENCES IN SCHEMA public TO br_app;
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