[IMP] l10n_mx: add IEPS taxes & review existing

Add IEPS taxes and tax groups. Make sure the IEPS taxes are
`include_base_amount` and have a lower sequence than the IVA taxes.

Unify the names of the taxes and their labels on invoice.

Resequence the taxes to group them by nature.

task-3100679

closes odoo/odoo#133372

Signed-off-by: Laurent Smet (las) <las@odoo.com>

addons/l10n_mx/data/account.account.template.csv

@@ -12,7 +12,9 @@
 "cuenta115_05","Mercancías en tránsito","115.05.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_115_05","True"
 "cuenta115_06","Mercancías en poder de terceros","115.06.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_115_06","False"
 "cuenta118_01","IVA acreditable pagado","118.01.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_118_01","False"
+"cuenta118_03","IEPS acreditable pagado","118.03.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_118_03","False"
 "cuenta119_01","IVA pendiente de pago","119.01.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_119_01","True"
+"cuenta119_03","IEPS pendiente de pago","119.03.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_119_03","True"
 "cuenta120_01","Anticipo a proveedores nacional","120.01.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_120_01","True"
 "cuenta120_02","Anticipo a proveedores extranjero","120.02.01","account.data_account_type_current_assets","l10n_mx.mx_coa","l10n_mx.account_tag_120_02","True"
 "cuenta201_01","Proveedores nacionales","201.01.01","account.data_account_type_payable","l10n_mx.mx_coa","l10n_mx.account_tag_201_01","True"
@@ -21,7 +23,9 @@
 "cuenta206_02","Anticipo de cliente extranjero","206.02.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_206_02","True"
 "cuenta206_05_01","Otros anticipos de clientes","206.05.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_206_05","True"
 "cuenta208_01","IVA trasladado cobrado","208.01.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_208_01","False"
+"cuenta208_02","IEPS trasladado cobrado","208.02.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_208_02","False"
 "cuenta209_01","IVA trasladado no cobrado","209.01.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_209_01","True"
+"cuenta209_02","IEPS trasladado no cobrado","209.02.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_209_02","True"
 "cuenta216_03","Impuestos retenidos de ISR por arrendamiento","216.03.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_216_03","False"
 "cuenta216_04","Impuestos retenidos de ISR por servicios profesionales","216.04.01","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_216_04","False"
 "cuenta216_10","Impuestos retenidos de IVA","216.10.10","account.data_account_type_current_liabilities","l10n_mx.mx_coa","l10n_mx.account_tag_216_10","False"

addons/l10n_mx/data/account_data.xml

@@ -30,5 +30,25 @@
         <record id="tax_group_isr_ret_10" model="account.tax.group">
             <field name="name">ISR Retencion 10%</field>
         </record>
+
+        <record id="tax_group_ieps_8" model="account.tax.group">
+            <field name="name">IEPS 8%</field>
+        </record>
+
+        <record id="tax_group_ieps_25" model="account.tax.group">
+            <field name="name">IEPS 25%</field>
+        </record>
+
+        <record id="tax_group_ieps_26_5" model="account.tax.group">
+            <field name="name">IEPS 26.5%</field>
+        </record>
+
+        <record id="tax_group_ieps_30" model="account.tax.group">
+            <field name="name">IEPS 30%</field>
+        </record>
+
+        <record id="tax_group_ieps_53" model="account.tax.group">
+            <field name="name">IEPS 53%</field>
+        </record>
     </data>
 </odoo>