12d235a1f1
Phase 1: - Real-time signal alerts (Discord/Telegram webhook) - Trading journal with entry/exit tracking - Position sizing calculator (Fixed/Kelly/ATR) Phase 2: - Pension asset allocation (DC/IRP 70% risk limit) - Drawdown monitoring with SVG gauge - Benchmark dashboard (portfolio vs KOSPI vs deposit) Phase 3: - Tax benefit simulation (Korean pension tax rules) - Correlation matrix heatmap - Parameter optimizer with grid search + overfit detection
109 lines
3.4 KiB
Python
109 lines
3.4 KiB
Python
"""
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Tax simulation service for Korean retirement pension (퇴직연금) tax benefits.
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"""
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IRP_ANNUAL_LIMIT = 9_000_000 # DC+IRP 합산 연간 한도
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INCOME_THRESHOLD = 55_000_000 # 총급여 기준
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LOW_INCOME_RATE = 16.5 # 5,500만원 이하 공제율
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HIGH_INCOME_RATE = 13.2 # 5,500만원 초과 공제율
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LUMP_SUM_TAX_RATE = 16.5 # 기타소득세 (일시금)
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def _get_pension_tax_rate(age: int) -> float:
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if age >= 80:
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return 3.3
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elif age >= 70:
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return 4.4
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else:
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return 5.5
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def calculate_tax_deduction(
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annual_income: int,
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contribution: int,
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account_type: str,
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) -> dict:
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deduction_rate = LOW_INCOME_RATE if annual_income <= INCOME_THRESHOLD else HIGH_INCOME_RATE
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deductible = min(contribution, IRP_ANNUAL_LIMIT)
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tax_deduction = deductible * (deduction_rate / 100)
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return {
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"annual_income": annual_income,
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"contribution": contribution,
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"account_type": account_type,
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"deduction_rate": deduction_rate,
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"irp_limit": IRP_ANNUAL_LIMIT,
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"deductible_contribution": deductible,
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"tax_deduction": tax_deduction,
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}
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def calculate_pension_tax(
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withdrawal_amount: int,
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withdrawal_type: str,
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age: int,
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) -> dict:
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pension_tax_rate = _get_pension_tax_rate(age)
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pension_tax = withdrawal_amount * (pension_tax_rate / 100)
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lump_sum_tax = withdrawal_amount * (LUMP_SUM_TAX_RATE / 100)
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tax_saving = lump_sum_tax - pension_tax
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return {
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"withdrawal_amount": withdrawal_amount,
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"withdrawal_type": withdrawal_type,
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"age": age,
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"pension_tax_rate": pension_tax_rate,
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"pension_tax": pension_tax,
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"lump_sum_tax_rate": LUMP_SUM_TAX_RATE,
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"lump_sum_tax": lump_sum_tax,
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"tax_saving": tax_saving,
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}
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def simulate_accumulation(
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monthly_contribution: int,
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years: int,
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annual_return: float,
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tax_deduction_rate: float,
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) -> dict:
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annual_contribution = monthly_contribution * 12
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monthly_return = (1 + annual_return / 100) ** (1 / 12) - 1
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yearly_data = []
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current_value = 0.0
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cumulative_contribution = 0
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cumulative_tax_deduction = 0.0
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for year in range(1, years + 1):
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for _ in range(12):
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current_value = current_value * (1 + monthly_return) + monthly_contribution
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cumulative_contribution += annual_contribution
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deductible = min(annual_contribution, IRP_ANNUAL_LIMIT)
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yearly_tax_deduction = deductible * (tax_deduction_rate / 100)
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cumulative_tax_deduction += yearly_tax_deduction
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yearly_data.append({
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"year": year,
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"contribution": annual_contribution,
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"cumulative_contribution": cumulative_contribution,
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"investment_value": round(current_value, 0),
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"tax_deduction": yearly_tax_deduction,
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"cumulative_tax_deduction": cumulative_tax_deduction,
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})
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total_contribution = annual_contribution * years
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total_return = round(current_value - total_contribution, 0)
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return {
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"monthly_contribution": monthly_contribution,
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"years": years,
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"annual_return": annual_return,
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"tax_deduction_rate": tax_deduction_rate,
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"total_contribution": total_contribution,
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"final_value": round(current_value, 0),
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"total_return": total_return,
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"total_tax_deduction": cumulative_tax_deduction,
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"yearly_data": yearly_data,
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}
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