Datasets:

Simon-Liu
/

tw-finance-reasoning-instruct

# -*- coding: utf-8 -*-
"""計算器的數學正確性測試。
這份測試是資料集品質的根基：output 欄位的數字若錯，整份資料集就是有害的。
每個案例都以可獨立查證的台灣現行制度為準（出處見 docs/SOURCES.md）。
"""
import os
import random
import sys

sys.path.insert(0, os.path.join(os.path.dirname(os.path.abspath(__file__)), "..", "src"))
import solvers as S            # noqa: E402
from qa_calc import CALC       # noqa: E402

FAILED = []


def eq(name, got, want, tol=1.0):
    ok = abs(got - want) <= tol
    print(("  ✓ " if ok else "  ✗ ") + "%-34s %.2f%s" % (name, got, "" if ok else "  (應為 %.2f)" % want))
    if not ok:
        FAILED.append(name)


print("=" * 70)
print("台灣金融計算器 — 數學正確性測試")
print("=" * 70)

print("\n[綜合所得稅] 115 年度級距與累進差額")
eq("100 萬單身", S.income_tax(1000000, "single")[0]["tax"], 26800)
eq("  淨額", S.income_tax(1000000, "single")[0]["net"], 536000)
eq("300 萬單身", S.income_tax(3000000, "single")[0]["tax"], 352600)
eq("300 萬夫妻合併", S.income_tax(3000000, "married_joint")[0]["tax"], 259800)
eq("級距邊界 62 萬淨額 → 5%", S.income_tax(620000 + 464000, "single")[0]["tax"], 31000)
# 五段級距的累進差額必須自洽：邊界點用兩種稅率算出來要相同
for cap, rate, quick in S.BRACKETS[:-1]:
    nxt = [b for b in S.BRACKETS if b[0] > cap][0]
    eq("級距自洽 @%d" % cap, cap * rate - quick, cap * nxt[1] - nxt[2], 0.01)

print("\n[股利二擇一]")
r = S.dividend_choice(500000, 1500000)[0]
eq("8.5% 抵減額", r["credit"], 42500)
eq("分開計稅股利部分", 500000 * 0.28, 140000)
r2 = S.dividend_choice(2000000, 1500000)[0]
eq("抵減額頂到 8 萬上限", r2["credit"], 80000)

print("\n[台股交易成本]")
eq("賣出手續費 0.1425%", S.trade_cost(100, 1000, "sell")[0]["fee"], 142.5, 0.01)
eq("賣出證交稅 0.3%", S.trade_cost(100, 1000, "sell")[0]["tax"], 300, 0.01)
eq("當沖證交稅減半 0.15%", S.trade_cost(100, 1000, "sell", day_trade=True)[0]["tax"], 150, 0.01)
eq("買進不課證交稅", S.trade_cost(100, 1000, "buy")[0]["tax"], 0, 0.01)
eq("手續費 20 元低消", S.trade_cost(10, 1000, "buy", 0.28)[0]["fee"], 20, 0.01)

print("\n[漲跌停與六段檔位]")
for prev, up, dn in [(1050, 1155, 945), (100, 110, 90), (23.5, 25.85, 21.15),
                     (9.99, 10.95, 9.0), (49.9, 54.8, 44.95), (505, 555, 454.5),
                     (998, 1095, 899), (8.0, 8.8, 7.2)]:
    x = S.price_limit(prev)[0]
    eq("前收 %-6s → 漲停" % prev, x["up"], up, 0.011)
    eq("前收 %-6s → 跌停" % prev, x["down"], dn, 0.011)

print("\n[融資]")
r = S.margin_trade(100, 1000, 0.6)[0]
eq("融資金額 6 成", r["loan"], 60000)
eq("追繳價 = 買價×成數×1.3", r["call_price"], 78, 0.01)
eq("追繳價與股數無關", S.margin_trade(100, 9000, 0.6)[0]["call_price"], 78, 0.01)

print("\n[勞保年金 A/B 擇優]")
eq("高薪長年資採 B 式", S.labor_annuity(45800, 30)[0]["final"], 45800 * 30 * 0.0155)
eq("低薪短年資採 A 式", S.labor_annuity(20000, 10)[0]["final"], 20000 * 10 * 0.00775 + 3000)
eq("提前 5 年減 20%", S.labor_annuity(45800, 30, -5)[0]["final"], 45800 * 30 * 0.0155 * 0.8)
eq("延後 5 年增 20%", S.labor_annuity(45800, 30, 5)[0]["final"], 45800 * 30 * 0.0155 * 1.2)

print("\n[二代健保補充保費 2.11%]")
eq("股利 10 萬", S.nhi_supplement("dividend", 100000)[0]["premium"], 2110, 1)
eq("未達 2 萬免扣", S.nhi_supplement("dividend", 19999)[0]["premium"], 0, 0.01)
eq("剛好 2 萬全額計收", S.nhi_supplement("dividend", 20000)[0]["premium"], 422, 1)
eq("獎金以投保 4 倍為門檻", S.nhi_supplement("bonus", 300000, 45800)[0]["base"],
   300000 - 45800 * 4)
eq("單次上限 1000 萬", S.nhi_supplement("rent", 15000000)[0]["base"], 10000000)

print("\n[房貸]")
i, n = 0.021 / 12, 360
want = 10000000 * i * (1 + i) ** n / ((1 + i) ** n - 1)
eq("本息平均月付金", S.mortgage(10000000, 2.1, 30)[0]["payment"], want, 0.5)
eq("寬限期只繳息", S.mortgage(10000000, 2.1, 30, 3)[0]["grace_payment"], 10000000 * i, 0.5)
r = S.mortgage(10000000, 2.1, 30, 0, "equal_principal")[0]
eq("本金平均每月還本", r["first"] - 10000000 * i, 10000000 / 360, 1)

print("\n[存款保險 300 萬]")
r = S.deposit_insurance(6620000, 3750000)[0]
eq("受保上限", r["covered"], 3000000)
eq("超額部分", r["excess"], 7370000)
eq("未達上限全額受保", S.deposit_insurance(2000000)[0]["covered"], 2000000)

print("\n[稅務：房地合一 / 遺產 / 贈與]")
eq("持有 3 年 → 35%", S.house_land_tax(5000000, 3)[0]["tax"], 1750000)
eq("持有 1 年 → 45%", S.house_land_tax(5000000, 1)[0]["tax"], 2250000)
eq("持有 11 年 → 15%", S.house_land_tax(5000000, 11)[0]["tax"], 750000)
eq("自住減 400 萬課 10%", S.house_land_tax(5000000, 3, True)[0]["tax"], 100000)
exp = 80000000 - 13330000 - (1380000 + 5530000 + 1120000)
eq("遺產淨額", S.estate_tax(80000000, True, 2)[0]["net"], exp)
eq("遺產稅 15% 級距", S.estate_tax(80000000, True, 2)[0]["tax"], exp * 0.15 - 2810500)
eq("贈與 300 萬", S.gift_tax(3000000)[0]["tax"], (3000000 - 2440000) * 0.10)
eq("免稅額內免稅", S.gift_tax(2000000)[0]["tax"], 0, 0.01)

print("\n[其他]")
eq("循環利息按日計", S.revolving_interest(100000, 15, 30)[0]["interest"],
   100000 * 0.15 * 30 / 365, 0.01)
eq("逾 15% 判定違法", 0 if S.revolving_interest(100000, 20, 30)[0]["legal"] else 1, 1, 0)
eq("定存單利", S.time_deposit(1000000, 1.6, 12)[0]["interest"], 16000)
eq("債券票面=殖利率為平價", S.bond_price(1000000, 3.0, 10, 3.0)[0]["price"], 1000000, 1)
eq("票面>殖利率為溢價", 1 if S.bond_price(1000000, 5.0, 10, 3.0)[0]["price"] > 1000000 else 0, 1, 0)
eq("ETF 殖利率", S.etf_yield(40, 2.4)[0]["yield"], 0.06, 0.0001)
eq("DBR 22 倍上限", S.dbr22(60000, 0, 500000)[0]["cap"], 1320000)

print("\n[題型健全性] 每個題型隨機取樣 80 次")
errs = 0
for e in CALC:
    for s in range(80):
        rng = random.Random(s * 7919 + abs(hash(e["key"])) % 9973)
        try:
            p = e["gen"](rng)
            if "post" in e:
                e["post"](p)
            x, _ = e["solve"](p)
            e["think"](p, x)
            e["concl"](p, x)
            e["notes"](p, x) if callable(e["notes"]) else e["notes"]
            for t in e["q"]:
                t.format(**p)
        except Exception as ex:
            errs += 1
            FAILED.append("%s: %s" % (e["key"], ex))
            break
print("  %d 個題型 × 80 次取樣，錯誤 %d 件" % (len(CALC), errs))

print("\n" + "=" * 70)
if FAILED:
    print("失敗 %d 項：" % len(FAILED))
    for f in FAILED[:20]:
        print("  -", f)
    sys.exit(1)
print("全部通過。")

	# -- coding: utf-8 --
	"""計算器的數學正確性測試。

	這份測試是資料集品質的根基：output 欄位的數字若錯，整份資料集就是有害的。
	每個案例都以可獨立查證的台灣現行制度為準（出處見 docs/SOURCES.md）。
	"""
	import os
	import random
	import sys

	sys.path.insert(0, os.path.join(os.path.dirname(os.path.abspath(__file__)), "..", "src"))
	import solvers as S # noqa: E402
	from qa_calc import CALC # noqa: E402

	FAILED = []


	def eq(name, got, want, tol=1.0):
	ok = abs(got - want) <= tol
	print((" ✓ " if ok else " ✗ ") + "%-34s %.2f%s" % (name, got, "" if ok else " (應為 %.2f)" % want))
	if not ok:
	FAILED.append(name)


	print("=" * 70)
	print("台灣金融計算器 — 數學正確性測試")
	print("=" * 70)

	print("\n[綜合所得稅] 115 年度級距與累進差額")
	eq("100 萬單身", S.income_tax(1000000, "single")[0]["tax"], 26800)
	eq(" 淨額", S.income_tax(1000000, "single")[0]["net"], 536000)
	eq("300 萬單身", S.income_tax(3000000, "single")[0]["tax"], 352600)
	eq("300 萬夫妻合併", S.income_tax(3000000, "married_joint")[0]["tax"], 259800)
	eq("級距邊界 62 萬淨額 → 5%", S.income_tax(620000 + 464000, "single")[0]["tax"], 31000)
	# 五段級距的累進差額必須自洽：邊界點用兩種稅率算出來要相同
	for cap, rate, quick in S.BRACKETS[:-1]:
	nxt = [b for b in S.BRACKETS if b[0] > cap][0]
	eq("級距自洽 @%d" % cap, cap * rate - quick, cap * nxt[1] - nxt[2], 0.01)

	print("\n[股利二擇一]")
	r = S.dividend_choice(500000, 1500000)[0]
	eq("8.5% 抵減額", r["credit"], 42500)
	eq("分開計稅股利部分", 500000 * 0.28, 140000)
	r2 = S.dividend_choice(2000000, 1500000)[0]
	eq("抵減額頂到 8 萬上限", r2["credit"], 80000)

	print("\n[台股交易成本]")
	eq("賣出手續費 0.1425%", S.trade_cost(100, 1000, "sell")[0]["fee"], 142.5, 0.01)
	eq("賣出證交稅 0.3%", S.trade_cost(100, 1000, "sell")[0]["tax"], 300, 0.01)
	eq("當沖證交稅減半 0.15%", S.trade_cost(100, 1000, "sell", day_trade=True)[0]["tax"], 150, 0.01)
	eq("買進不課證交稅", S.trade_cost(100, 1000, "buy")[0]["tax"], 0, 0.01)
	eq("手續費 20 元低消", S.trade_cost(10, 1000, "buy", 0.28)[0]["fee"], 20, 0.01)

	print("\n[漲跌停與六段檔位]")
	for prev, up, dn in [(1050, 1155, 945), (100, 110, 90), (23.5, 25.85, 21.15),
	(9.99, 10.95, 9.0), (49.9, 54.8, 44.95), (505, 555, 454.5),
	(998, 1095, 899), (8.0, 8.8, 7.2)]:
	x = S.price_limit(prev)[0]
	eq("前收 %-6s → 漲停" % prev, x["up"], up, 0.011)
	eq("前收 %-6s → 跌停" % prev, x["down"], dn, 0.011)

	print("\n[融資]")
	r = S.margin_trade(100, 1000, 0.6)[0]
	eq("融資金額 6 成", r["loan"], 60000)
	eq("追繳價 = 買價×成數×1.3", r["call_price"], 78, 0.01)
	eq("追繳價與股數無關", S.margin_trade(100, 9000, 0.6)[0]["call_price"], 78, 0.01)

	print("\n[勞保年金 A/B 擇優]")
	eq("高薪長年資採 B 式", S.labor_annuity(45800, 30)[0]["final"], 45800 * 30 * 0.0155)
	eq("低薪短年資採 A 式", S.labor_annuity(20000, 10)[0]["final"], 20000 * 10 * 0.00775 + 3000)
	eq("提前 5 年減 20%", S.labor_annuity(45800, 30, -5)[0]["final"], 45800 * 30 * 0.0155 * 0.8)
	eq("延後 5 年增 20%", S.labor_annuity(45800, 30, 5)[0]["final"], 45800 * 30 * 0.0155 * 1.2)

	print("\n[二代健保補充保費 2.11%]")
	eq("股利 10 萬", S.nhi_supplement("dividend", 100000)[0]["premium"], 2110, 1)
	eq("未達 2 萬免扣", S.nhi_supplement("dividend", 19999)[0]["premium"], 0, 0.01)
	eq("剛好 2 萬全額計收", S.nhi_supplement("dividend", 20000)[0]["premium"], 422, 1)
	eq("獎金以投保 4 倍為門檻", S.nhi_supplement("bonus", 300000, 45800)[0]["base"],
	300000 - 45800 * 4)
	eq("單次上限 1000 萬", S.nhi_supplement("rent", 15000000)[0]["base"], 10000000)

	print("\n[房貸]")
	i, n = 0.021 / 12, 360
	want = 10000000 * i * (1 + i) n / ((1 + i) n - 1)
	eq("本息平均月付金", S.mortgage(10000000, 2.1, 30)[0]["payment"], want, 0.5)
	eq("寬限期只繳息", S.mortgage(10000000, 2.1, 30, 3)[0]["grace_payment"], 10000000 * i, 0.5)
	r = S.mortgage(10000000, 2.1, 30, 0, "equal_principal")[0]
	eq("本金平均每月還本", r["first"] - 10000000 * i, 10000000 / 360, 1)

	print("\n[存款保險 300 萬]")
	r = S.deposit_insurance(6620000, 3750000)[0]
	eq("受保上限", r["covered"], 3000000)
	eq("超額部分", r["excess"], 7370000)
	eq("未達上限全額受保", S.deposit_insurance(2000000)[0]["covered"], 2000000)

	print("\n[稅務：房地合一 / 遺產 / 贈與]")
	eq("持有 3 年 → 35%", S.house_land_tax(5000000, 3)[0]["tax"], 1750000)
	eq("持有 1 年 → 45%", S.house_land_tax(5000000, 1)[0]["tax"], 2250000)
	eq("持有 11 年 → 15%", S.house_land_tax(5000000, 11)[0]["tax"], 750000)
	eq("自住減 400 萬課 10%", S.house_land_tax(5000000, 3, True)[0]["tax"], 100000)
	exp = 80000000 - 13330000 - (1380000 + 5530000 + 1120000)
	eq("遺產淨額", S.estate_tax(80000000, True, 2)[0]["net"], exp)
	eq("遺產稅 15% 級距", S.estate_tax(80000000, True, 2)[0]["tax"], exp * 0.15 - 2810500)
	eq("贈與 300 萬", S.gift_tax(3000000)[0]["tax"], (3000000 - 2440000) * 0.10)
	eq("免稅額內免稅", S.gift_tax(2000000)[0]["tax"], 0, 0.01)

	print("\n[其他]")
	eq("循環利息按日計", S.revolving_interest(100000, 15, 30)[0]["interest"],
	100000 * 0.15 * 30 / 365, 0.01)
	eq("逾 15% 判定違法", 0 if S.revolving_interest(100000, 20, 30)[0]["legal"] else 1, 1, 0)
	eq("定存單利", S.time_deposit(1000000, 1.6, 12)[0]["interest"], 16000)
	eq("債券票面=殖利率為平價", S.bond_price(1000000, 3.0, 10, 3.0)[0]["price"], 1000000, 1)
	eq("票面>殖利率為溢價", 1 if S.bond_price(1000000, 5.0, 10, 3.0)[0]["price"] > 1000000 else 0, 1, 0)
	eq("ETF 殖利率", S.etf_yield(40, 2.4)[0]["yield"], 0.06, 0.0001)
	eq("DBR 22 倍上限", S.dbr22(60000, 0, 500000)[0]["cap"], 1320000)

	print("\n[題型健全性] 每個題型隨機取樣 80 次")
	errs = 0
	for e in CALC:
	for s in range(80):
	rng = random.Random(s * 7919 + abs(hash(e["key"])) % 9973)
	try:
	p = e["gen"](rng)
	if "post" in e:
	e["post"](p)
	x, _ = e["solve"](p)
	e["think"](p, x)
	e["concl"](p, x)
	e["notes"](p, x) if callable(e["notes"]) else e["notes"]
	for t in e["q"]:
	t.format(**p)
	except Exception as ex:
	errs += 1
	FAILED.append("%s: %s" % (e["key"], ex))
	break
	print(" %d 個題型 × 80 次取樣，錯誤 %d 件" % (len(CALC), errs))

	print("\n" + "=" * 70)
	if FAILED:
	print("失敗 %d 項：" % len(FAILED))
	for f in FAILED[:20]:
	print(" -", f)
	sys.exit(1)
	print("全部通過。")