contador.js

const revenue = process.argv[2]
const prolabore = 28
const das = 6

const prolaboreAmount = ((prolabore / 100) * revenue)

const getINSSTaxAmount = () => {
  if (prolaboreAmount <= 1100) {
    return 7.5
  }

  if (prolaboreAmount >= 1100.01 && prolaboreAmount <= 2203.48) {
    return 9
  }

  if (prolaboreAmount >= 2203.49 && prolaboreAmount <= 3305.22) {
    return 11
  }

  if (prolaboreAmount >= 3305.23 && prolaboreAmount <= 6433.57) {
    return 14
  }

  return 0
}

const inss = getINSSTaxAmount()

const inssTaxAmount = ((inss / 100) * prolaboreAmount)

const getIRRFTaxAmount = () => {
  const base = prolaboreAmount - inssTaxAmount

  if (base >= 1903.99 && base <= 2826.65) {
    return {
      tax: 7.5,
      installment: 142.80
    }
  }

  if (base >= 2826.66 && base <= 3751.05) {
    return {
      tax: 15,
      installment: 354.80
    }
  }

  if (base >= 3751.06 && base <= 4664.68) {
    return {
      tax: 22.5,
      installment: 636.13
    }
  }

  if (base >= 4664.68) {
    return {
      tax: 27.5,
      installment: 869.36
    }
  }

  return 0
}

const irrf = getIRRFTaxAmount().tax
const irrfInstallmentDeducted = getIRRFTaxAmount().installment

const dasTaxAmount = ((das / 100) * revenue)
const irrfTaxAmount = ((irrf / 100) * (prolaboreAmount - inssTaxAmount)) - irrfInstallmentDeducted
const prolaboreLiquidAmount = prolaboreAmount - inssTaxAmount - irrfTaxAmount
const anticipatedProfitsAmount = revenue - (prolaboreLiquidAmount + dasTaxAmount + irrfTaxAmount + inssTaxAmount)
const totalLiquidRevenueAmount = prolaboreLiquidAmount + anticipatedProfitsAmount

const format = (number) =>
  new Intl.NumberFormat('pt-BR', { style: 'currency', currency: 'BRL' }).format(number)

console.log(`
Receita Bruta:
${format(revenue)}

DAS de ${das}%:
${format(dasTaxAmount)}

INSS de ${inss}%:
${format(inssTaxAmount)}

IRRF de ${irrf}%:
${format(irrfTaxAmount)}

Prolabore Bruto de ${prolabore}%:
${format(prolaboreAmount)}

Prolabore Liquido:
${format(prolaboreLiquidAmount)}

Lucros Antecipáveis:
${format(anticipatedProfitsAmount)}

Receita Liquida:
${format(totalLiquidRevenueAmount)}

Total de Impostos:
${format(revenue - totalLiquidRevenueAmount)}
`)